Results 241 to 250 of about 15,909 (292)

Sustainable Tax Governance and Transparency

SSRN Electronic Journal, 2018
The relationship between tax and sustainability is not an easy one. Tax specialists do not readily combine those two topics with regard to public tax governance, let alone the tax governance of corporations. One thing that is troubling the relationship between tax and sustainability is transparency.
Gribnau, Hans, Jallai, Ave-Geidi
core   +5 more sources

Tax transparency is not just about tax

The APPEA Journal, 2017
All Australian corporates with turnover in excess of $100 million have to consider how they will respond to Australia’s Tax Transparency Code (TTC). This is in addition to the Extractive Industries Transparency Initiative and other overseas tax transparency regimes. And, in considering the how, many corporates are seeing the opportunity to showcase the
Jonathan Rintoul
openaire   +2 more sources

Tax Aggressiveness and Corporate Transparency

The Accounting Review, 2018
ABSTRACT We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it can simultaneously increase the financial complexity of the organization.
Karthik Balakrishnan, Jennifer L. Blouin, Wayne R. Guay   +2 more
core   +3 more sources

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Tax transparency

Business Horizons, 2013
exaly   +2 more sources

Influence of Tax Accounting on Transparency

International Finance Review, 2012
Silvio Hiroshi Nakao
exaly   +2 more sources

The relationship between tax transparency and tax avoidance

South African Journal of Accounting Research, 2020
All over the world, the tax avoidance practices of large multinational firms have received much media attention over the last few years, which has become a prominent reputational risk for many firm...
Madeleine Stiglingh, Anna-Retha Smit, Anri Smit   +2 more
openaire   +1 more source

Transparency, Tax, and Human Rights

SSRN Electronic Journal, 2018
Abstract This chapter explores tax transparency in the context of previous governmental, private, and civil society initiatives about transparency of the last thirty years. There has been a particular focus on transparency as a mechanism to enforce taxation of large multinational enterprises (MNEs) and to ensure tax compliance by high ...
openaire   +1 more source

Tax Transparency: The “Full Monty”

Bulletin for International Taxation, 2014
In this article, the author discusses various initiatives to enhance transparency, such as country-by-country reporting and exchange of information.
openaire   +2 more sources

Tax transparency in integrated reporting

SCIENTIA FRUCTUOSA, 2023
Looking at the concept of tax transparency, taxation through the prism of sustainable deve­lopment management changes approaches to disclosure of information about taxes in repor­ting. The company’s behavior in the field of the taxation has become one of the factors of the value of the company in the short, medium and long term.
openaire   +1 more source

A Brief History of Tax Transparency

2016
This study describes progress on the international exchange of tax information from the end of the Second World War -a period marked by the complete absence of interinstitutional international collaboration- to more recent years, when there has been real awareness of taxation as an intrinsically global phenomenon.
Alberto Daniel Barreix, Jerónimo Roca, Fernando Velayos   +2 more
openaire   +1 more source