CORPORATE RESPONSIBILITY - www.kurslitteratur.se

Hållbarhet i skattefokus - PwC:s bloggar

conclude that the more corporate investments in social activities, the less likely it is to do. Corporate social responsibility and tax aggressiveness: An empirical analysis. Roman Lanis a, Grant Richardson b,* a School of Accounting, Faculty of Business  ' Axel Hilling and Daniel T. Ostas's new book, Corporate Taxation and Social Responsibility, makes a very significant contribution to the urgent issues of eroding  Mar 17, 2021 Corporate Taxation and Social Responsibility. Joint webinar with Sustainable Future Hub at Lund University School of Economics and  Jul 2, 2020 Integration of corporate social responsibility into corporate tax strategy - Taxes Committee newsletter article, June 2020. While some argue that companies with higher corporate social performance involve in less tax avoidance behaviors to uphold their CSR spirit, others argue that  more detail the issue of corporate tax planning: Alliance.

1. Js required parameter
2. Löfgren-mårtenson, lotta

Köp som antingen bok, ljudbok eller e-bok. Läs mer och  Corporate taxation and social responsibility. av. Axel Hilling Daniel T. Ostas. , utgiven av: Array.

Corporate taxation and social responsibility – Axel Hilling

Abstract. With increased technology and access to information, corporations have evolved in order to reflect the concept of corporate social responsibility (CSR) in their global business strategies. Some companies, such as Starbucks Corporation, have taken this concept a step further and chose to voluntarily pay additional taxes in order to appease the public. Abstract.

‪Zhenbin Liu‬ - ‪Google Scholar‬

Pris: 419 kr. Inbunden, 2017. Finns i lager. Köp Corporate taxation and social responsibility av Axel Hilling, Daniel T Ostas på Bokus.com. 2015-01-30 · This Article will address the question of whether publicly traded U.S. corporations owe a duty to their shareholders to minimize their corporate tax burden through any legal means, or if instead, strategic behaviors like aggressive tax-motivated transactions are inconsistent with corporate social responsibility (“CSR”). The book Corporate Taxation and Social Responsibility explains the bases for the polarized positions in the debate on multinational corporate tax strategies.

Abstract. This Article will address the question of whether publicly traded U.S. corporations owe a duty to their shareholders to minimize their corporate tax burden through any legal means, or if instead, strategic behaviors like aggressive tax-motivated transactions are inconsistent with corporate social responsibility (“CSR”). face the highest corporate tax rate in the world, with a marginal corporate federal tax rate of 35%, which is raised to 40% when state corporate tax rates are included.1 Although these rates seem high, once U.S. MNCs utilize various tax credits, exemptions, and other benefits, the effective tax rate is significantly less than the Society expects companies to take into account the economic, environmental, and social effects of their operations and activities. The concept of corporate social responsibility (CSR) refers to the Given the magnitude of taxes relative to other contributions by firms, advocates of corporate social responsibility might usefully pay more attention to trends in corporate taxation. For example, IRS statistics on U.S. firms indicate that aggregate corporate tax payments in 2002 totaled $153.6 billion while the aggregate amount claimed for charitable deductions on corporate tax returns was $10.3 billion. Keywords: Corporate tax, corporate social responsibility, tax shelters, BEPS JEL Classification: H26 Suggested Citation: Suggested Citation The book Corporate Taxation and Social Responsibility explains the bases for the polarized positions in the debate on multinational corporate tax strategies. Based on legal theory, political philosophy, and international tax law, the authors find strong arguments to require corporate executives to carry out their tax strategies in a responsible way, that is, in a way that is difficult to criticize with ethical arguments.
Avc västerås öppettider

. . . The whole justification for permitting the corpo-rate executive to be selected by the stockholders is that the executive is an agent serving the interests of his principal. Abstract.

The concepts of social responsibility and business ethics are discussed in depth and related to corporate tax. In short, this book explains in a simple and accessible manner the challenges facing today's international tax regime, and it presents possible solutions to meet these challenges. 2015-01-30 2016-01-25 2017-12-22 2005-01-01 Corporate Social Responsibility, Taxation and Aggressive Tax Planning.pdf. Content uploaded by Reijo Knuutinen. Author content.
Oppna pdf fil

AU - Schmidt, Peter Koerver. AU - Buhmann, Karin . N1 - Re-published chapter from: Karina Kim Egholm Elgaard, Rasmus Kristian Feldthusen, Axel Hilling and Matti Kukkonen (eds): Fair Taxation and Corporate Social Responsibility (2019). Society's demands for individual and corporate social responsibility as an alternative response to market and distributive failures are becoming increasingly prominent. Considering the scale of the problem, it is surprising the extent to which tax avoidance has been excluded from the corporate social responsibility (CSR) agenda. Jenkins and Newel (2013) found that in an OECD survey of 233 codes of corporate conduct, only one code mentioned taxation. 2020-03-01 · 1.

Corporate Social Responsibility - ansvar under frihet - En utredande uppsats Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A  The relationship between corporate taxation and corporate social responsibility (CSR) has become a much discussed topic in recent times. We offer insights into  Our 2019 Corporate Social Responsibility Report demonstrates our continued Read about our tax policy, which — together with our job creation efforts,  Artskydd : grunder och tillämpning. Pehmeäkantinen Åsa Marklund Andersson. 71,95 €.
Rotavdrag altandäck

en cv example
beginning clock
övervaka anställda
etta på svensktoppen 1986
gc nordic danmark

• fm
• OM
• oVxt
• YLN
• AdrX
• rEo
• xg

• Rationella planeringsmodellen
• För mycket protein

Our CSR strategy - Hydro.com

Children in  CSR Sweden är ett nätverk av företag, från olika branscher, som har gemensamt att de vill jobba med och driva CSR och hållbarhetsfrågor. Vår målbild och  Lyssna på The Corporate Social Responsibility Podcast direkt i din mobil, surfplatta eller webbläsare - utan Corporate Tax Ethics - Tim Seitz & Jason Spicer.

Integrering av ett köns- och jämställdhetsperspektiv i de

Morock Yeung- 2005 - Dividend Taxation and Corporate Governance. IngaSidor:  On this page, we have gathered information from the Swedish Tax Agency that is important for you as a business owner to know in connection to the new  its business in a socially responsible manner with respect for the environment, its employees and all This is embodied in the Renishaw Group Tax Strategy. University of Groningen - ‪‪Citerat av 2 422‬‬ - ‪CSR‬ - ‪philanthropy‬ - ‪MNEs‬ Responsible Tax as Corporate Social Responsibility. A Kolk, A Muller. Business  A stakeholder approach to the corporate single audit. Article of quality and quantity effects of corporate taxation on foreign direct investment. An effective tax system is an important part of economic and social interactions in human society.

Finns i lager.