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

Jan 15, 2013 One of the most interesting debates going on now in the CSR universe is about fair tax payments. So far it has been mainly focused in the UK,

University of Copenhagen, Faculty of Law by FIRE – Fiscal Relations Research Group, Lund University, 2021-03-26 · Download the article in PDF format *** On the 12th of March 2021, it was held the fourth session of the VIRTEU Roundtable Discussion Series, which focused on "Institutional Corruption and Avoidance of Taxation". With social awareness only growing, many companies are beginning to introduce roles dedicated entirely to enforcing corporate social responsibility.Positions are available at both junior and senior levels, with duties varying from working with stakeholders to reviewing the supply chain to find the most sustainable and responsible way to source materials. This study examines the association between corporate social responsibility ( CSR) and corporate tax aggressiveness. Based on a sample of 408 publicly listed Nov 16, 2015 In sum, CSR is a key factor that influences firm performance. Moreover, CSR is likely to have an influence on tax aggressive activities and should, This report addresses CSR and corporate taxation.

We show that in 2010-09-01 Corporate Social Responsibility and Optimal Pigouvian Taxation: Language: English: Keywords: Corporate social responsibility, consumer-friendly firm, environment-friendly firm, Mixed Duopoly, Emission Taxation: Subjects: H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H23 - Externalities ; Redistributive Effects ; Environmental Buy Corporate Taxation and Social Responsibility by Hilling, Axel, Ostas, Daniel (ISBN: 9789403501321) from Amazon's Book Store. Everyday low prices and free delivery on eligible orders. sustainability Article Taxation of Wealthy Individuals, Inequality Governance and Corporate Social Responsibility Kuo-Shing Chen 1,* , Chien-Chiang Lee 2 and Huolien Tsai 2 1 Department of Accounting and Taxation, Shih Chien University, Kaohsiung 845, Taiwan 2 Department of Finance, National Sun Yat-sen University, Kaohsiung 804, Taiwan; cclee@cm.nsysu.edu.tw (C.-C.L.); huolien.tsai@gmail.com 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 CORPORATE TAXATION AND CORPORATE SOCIAL RESPONSIBILITY REUVEN S. AVI-YONAH* “The imposition of taxes and the expenditure of tax proceeds are gov-ernmental functions . .

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Feb 13, 2009 Corporate social responsibility Oddly enough, there was a time when Britain had no patience with corporate tax avoiders. David Williams, of

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. The literature provides various theories relating to the relationship between corporate social responsibility (CSR) and tax avoidance. If firms view both CSR activities and tax payments as paths toward contributing to society, CSR and tax avoidance activities exhibit a negative relationship. Conversely, the two activities exhibit a positive relationship if firms engage in CSR for the purpose of risk management.

In Corporate Taxation and Social Responsibility, Axel Hilling and Daniel T. Ostas summarize competing views of Corporate Social Responsibility (CSR) associated with paying corporate income tax.1 The book examines CSR as it relates to both corporate tax avoidance (which the

Hilling, Axel (9789139114826). Company Tax: 10%; Tax Rate For Foreign Companies: Moroccan tax applies territorially. (unless a preferential treatment is granted under foreign investment schemes) Morocco's mandatory social security regime is managed by the CNSS Corporate social responsibility and corporate taxation. C Svernlöv, R Persson Österman. Available from the Internet: https://www. svensktnaringsliv. se …, 2016.

now expanding our team and are looking for a research manager to take on the responsibility for R&D staff. To create positive economic, social, and environmental impact within planetary rights and safeguard responsible business practices along the value chain. Hilling, Axel: Corporate taxation and social responsibility / Axel Hilling, Daniel T. Ostas (Wolters Kluwer. 169 s.) Julstad, Barbro: Fastighetsindelning och international corporate taxation such as transfer pricing, anti-tax avoidance rules and corporate social responsibility. The students may participate in a half-day av C SVERNLÖV · 2016 — 234.
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Både teorin och empirin om CSR (Corporate social responsibility) i Erosion and Tax Evasion som anses implementeras av många länder i deras skatteavtal. Financial services tax · Global tax credits & incentives · Corporate structures Risk Management & Ethics · Corporate Social Responsibility · Innovation HNI has also introduced its next set of environmental and social goals, including an annual philanthropy target of 1% of pre-tax profit, moving to The same law has also created the specific accountability obligations, such as property taxes and corporate social contributions, social investment made by Antalet större företag som i sin redovisning även tar med ”the tax satte likhetstecken mellan CSR, Corporate Social Responsibility, och Corporate Social Responsibility and Demand for New Equity Issues Debtor-Creditor Relationship and Corporate Tax Planning: Evidence from Initiation of Essays on the Non-Financial Determinants of Corporate Tax Planning Outcomes Milda Organising Corporate Social Responsibility The Case of Employee Anders is business oriented, gives clear and pragmatic advice which also shows that he who advise on corporate tax issues including cross-border investments, money-laundering and promotion of social responsibility in the value chain. av I Hamre — Corporate taxation and social responsibility. Stockholm: Wolters Kluwer Sverige, 2017.

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The book Corporate Taxation and Social Responsibility explains in a simple and accessible manner the challenges facing today's international tax regime, and it presents possible solutions to meet these challenges. Find out more about Corporate Taxation and social responsibility in our article or at the product page. Order from within Sweden?

Using hand-collected data on a sample of U.S. firms, we find that firms’ CSR ratings increase substantially in the two years after they first open tax haven affiliates. We 4 Corporate Social Responsibility Concepts In order to understand the implications of aggressive tax planning strategies, it is important to have first a closer look at the concepts of Corporate Social Responsibility (hereafter CSR) and Corporate Citizenship (CC), taking into account the different views on the nature of Purpose – The payment of taxes is both a crucial corporate contribution to society and essential to good governance; but it is an under‐researched aspect of corporate social responsibility (CSR). Hence this paper first seeks to examine whether companies that engage in tax avoidance through locating their headquarters in tax havens – or Offshore Finance Centres (OFCs) – make any claim If a new norm around responsible corporate tax behaviour has emerged, it is due to the efforts of the tax justice non-governmental organisations (NGOs). Organisations like ActionAid, Oxfam, Christian Aid, and the Tax Justice Network have campaigned for over a decade to frame corporate taxation as a moral issue.

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aktivitetsfältet av “corporate double taxation” – Engelska-Svenska ordbok och creating an attractive investment climate, which is characterized by competing

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.