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Abstract

This volume has identified and analysed the growing political, regulatoryand cultural challenges to aggressive tax avoidance strategies thatmultinational corporations (MN Cs) have been forced to confront over pastdecades. These include increasingly sophisticated legal instruments to clawback offshored revenue, and a renewed political imperative to plug leaks inthe corporate tax base in the wake of the Financial Crisis (FC). In additionto the civil society organisations and legal developments discussed inearlier chapters, whistleblowers and journalists are emerging as importantactors in the international tax regime, subjecting the tax strategies of someof the world's most profitable companies to unprecedented public scrutiny.

Item Type:	Book Section
Authors/Creators:	Johnson, LC
Keywords:	NGOs, civil society organisations, certification, standard-setting, corporate tax avoidance
Publisher:	Edward Elgar Publishing Ltd.
DOI / ID Number:	https://doi.org/10.4337/9781788114974.00022
Copyright Information:	Copyright 2018 Richard Eccleston and Ainsley Elbra
Item Statistics:	View statistics for this item

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