This article examines whether international tax planning is necessarily incompatible with CSR or whether, under some conditions, it could be part of "socially responsible tax policies". It also proposes a particular framework of analysis for international tax planning strategies implemented within the EU
International Tax Planning and Corporate Social Responsibility (CSR): Crucial issues and a Proposed "Assessment" in the European Union Context / Cerioni, Luca. - In: EUROPEAN BUSINESS LAW REVIEW. - ISSN 0959-6941. - STAMPA. - 25:6(2014), pp. 845-875.
International Tax Planning and Corporate Social Responsibility (CSR): Crucial issues and a Proposed "Assessment" in the European Union Context
CERIONI, Luca
2014-01-01
Abstract
This article examines whether international tax planning is necessarily incompatible with CSR or whether, under some conditions, it could be part of "socially responsible tax policies". It also proposes a particular framework of analysis for international tax planning strategies implemented within the EUFile in questo prodotto:
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