A new era in international tax: Tax morality, transparency, base erosion and profit shifting
A new era in international tax: Tax morality, tra...
Whether it is corporate social responsibility, tax governance, enhanced transparency with tax authorities, investors, or society holding individuals and businesses accountable for paying a fair amount of tax, these issues are subject to increasingly heated debates. This paper includes a comprehensive review of the debate drivers, the story so far, likely future developments and how to respond.
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