Multinational Enterprises and Transparent Tax Reporting

ISBN-13: 9780815372561 / Angielski / Twarda / 2020 / 126 str.

Alexandra Middleton; Jenni Muttonen

Opis

This book addresses the phenomenon of tax transparency by multinational enterprises, setting it apart from tax avoidance and tax evasion. In this book, tax transparency is placed in a historical background and is contextualized by investigating the possible drivers and hindering factors to tax transparency.

Spis treści

1: Overview of the corporate social responsibility (CSR) and tax landscape  2. Defining Tax Transparency  3. Drivers and theories behind tax transparency  4. Current status of tax transparency in CSR reporting   5. Future of tax transparency