RT Article T1 Ethics of tax interpretation JF Journal of business ethics VO 165 IS 1 SP 83 OP 94 A1 Ostas, Daniel T. LA English YR 2020 UL https://ixtheo.de/Record/1735591211 K1 Tax avoidance K1 Tax advising K1 Legal interpretation K1 Aufsatz in Zeitschrift DO 10.1007/s10551-018-4088-7