Multinational Enterprises and Transparent Tax Reporting
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…
Specifikacia Multinational Enterprises and Transparent Tax Reporting
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 Organisation for Economic Co-operation and Development (OECD) base erosion and profit shifting. Tax transparency is defined as companies' voluntary disclosure of numerical tax data (e.g. taxes paid by country) and other tax-related information (e.g. tax policies). It is set apart from tax avoidance and tax evasion to clarify the often-blurred concepts.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
Tax Evasion and the Shadow Economy
Reporting
Service Oriented Enterprises
Tax Compliance