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The Resource Multinational enterprises and transparent tax reporting

Multinational enterprises and transparent tax reporting

Label
Multinational enterprises and transparent tax reporting
Title
Multinational enterprises and transparent tax reporting
Creator
Subject
Language
eng
Summary
This book examines tax transparency as part of multinational enterprises' corporate social responsibility (CSR). It considers revelations like the Panama and Paradise Papers that shed light on corporations' tax practices and the growing public dissatisfaction, resulting in legislative projects, such as the OECD BEPS project. In this book, tax transparency is placed in a historical context and possible drivers and hindering factors to tax transparency are investigated. Tax transparency is discussed in the light of socio-economic theories (stakeholder, legitimacy, institutional theory and reputation risk management), as well as economic theories (agency theory, signalling, proprietary costs) and information overload theory. The book provides examples of tax transparency development of the largest multinational enterprises in five countries (France, Germany, UK, Finland and USA) in six years, 2012-2017, a period featuring increased media coverage of tax matters and legislative movement in the OECD and the European Union. The future of tax transparency is discussed in light of quality characteristics, assurance of information and potential use of artificial intelligence
http://library.link/vocab/creatorName
  • Middleton, A
  • Muttonen, J
Geographic coverage
  • European Union
  • Europe
  • North America
  • International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Routledge studies in accounting
Series volume
85
http://library.link/vocab/subjectName
  • tax transparency
  • corporate social responsibility
  • MNE
Label
Multinational enterprises and transparent tax reporting
Instantiates
Publication
Extent
126 p.
Isbn
9780815372561
Label
Multinational enterprises and transparent tax reporting
Publication
Extent
126 p.
Isbn
9780815372561

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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