Browse by title

You are looking at 1 - 10 of 13 items :

  • International Accounting x
  • Law - Academic x
Clear All
You do not have access to this content

Edited by Richard Eccleston and Ainsley Elbra

Since the financial crisis the extent of corporate tax avoidance has attracted media headlines and the attention of political leaders the world over. This study examines the ‘new’ politics of corporate taxation and the role of civil society organisations in shaping the international tax agenda and influencing the tax practices of the world’s largest and most powerful corporations. It highlights the complex and multi-dimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour in relation to international taxation.
You do not have access to this content

Richard Eccleston and Ainsley Elbra

Economic liberalisation and the rise of MNCs in recent decades have been a double-edged sword. With the exception of the 2008 Financial Crisis and its aftermath, the rise of global capitalism has been a key driver of economic growth and technological innovation, but at the same time has undermined state sovereignty and exacerbated inequality (Mikler 2018). Nowhere has this dualism been more apparent than in the realm of corporate taxation, which has become a prime example of what Martin Wolf (2012) describes as a ‘contemporary tragedy of the global commons’. The ‘tragedy’ is such that MNC tax avoidance is now estimated to deny governments over a quarter of a trillion US dollars per year, and after years of ignoring the issue governments and firms are being forced to act (Clausing 2015; OECD 2015).

This content is available to you

Ainsley Elbra and Richard Eccleston

Blatant corporate tax avoidance has attracted the ire of politicians, citizens and consumers the world over in recent years. Since the financial crisis of 2008, international taxation has become a mainstream political issue championed by social justice campaigners and the progressive press the world over. Globally, governments and intergovernmental organisations have announced a range of reforms designed to ensure that MNCs pay their ‘fair share’ of tax, while some of the world’s most powerful and profitable firms have been subjected to multibillion-dollar fines.

This content is available to you

Edited by Marijn van Daelen and Christoph Van der Elst

This content is available to you

Edited by Marijn van Daelen and Christoph Van der Elst

This content is available to you

Edited by Marijn van Daelen and Christoph Van der Elst

You do not have access to this content

Marijn van Daelen and Arco van de Ven

You do not have access to this content

Risk Management and Corporate Governance

Interconnections in Law, Accounting and Tax

Edited by Marijn van Daelen and Christoph Van der Elst

In reaction to the recent financial crisis and corporate failures at the beginning of the millennium, the emphasis of the business community in corporate governance has shifted towards internal control and risk management issues. As a result, risk management discussion has reached an unprecedented level for academics and practitioners alike. This international, multidisciplinary book provides a comprehensive overview of the risk management landscape, encompassing its challenges and problems and taking stock of its influence on both companies and society as a whole.
You do not have access to this content

Marijn van Daelen

You do not have access to this content

Arco van de Ven