Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants
The techniques that some large multinational corporations use to reduce their tax liability have come under increasing public scrutiny in recent years, alongside governmental investigations and international commitments aimed at curbing opportunities for tax avoidance. Although discussion of tax avo...
Main Author: | |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer Science + Business Media B. V
2018
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In: |
Journal of business ethics
Year: 2018, Volume: 153, Issue: 4, Pages: 1143-1156 |
Further subjects: | B
transfer pricing
B Accounting ethics B Fraud triangle B Tax evasion B Tax avoidance B MacIntyre B Multinational Corporations B Virtue Ethics B Professional Ethics |
Online Access: |
Presumably Free Access Volltext (lizenzpflichtig) |