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corporate benefit -Svensk översättning - Linguee

The social dimension of CSR has a negative impact on tax aggressiveness. The economic dimension of CSR has a positive impact on tax aggressiveness. An essential condition for being able to finance the implementation of the UN’s Sustainable Development Goals and to secure sustainability work globally is t 1. Introduction. Reporting on corporate social responsibility (CSR) is an emerging issue in corporate transparency. In addition to meeting the information needs of a range of stakeholders, CSR disclosure offers managers a unique opportunity to highlight the conduct and contributions of their companies regarding economic and social development. Desai, Mihir A., and Dhammika Dharmapala.

Corporate taxation and social responsibility

, utgiven av: Array. Kategorier: Affärsetik och samhällsansvar av Axel Hilling Genre: Nationalekonomi e-Bok. The book Corporate Taxation and Social Responsibility explains the bases for the polarized positions in the Corporate taxation and social responsibility (Inbunden, 2017) - Hitta lägsta pris hos PriceRunner ✓ Jämför priser från 5 butiker ✓ SPARA nu! 2019 (Engelska)Självständigt arbete på avancerad nivå (yrkesexamen), 20 poäng / 30 hpStudentuppsats (Examensarbete) Fingeravtryck Fördjupa i forskningsämnen för ”Fair Taxation and Corporate Social Responsibility”.

Corporate taxation and social responsibility – Smakprov

Available from the Internet: https://www. svensktnaringsliv. se …, 2016.

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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.

Hilling, Axel. Titel. Corporate taxation and social responsibility. Utgivning.
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Sep 26, 2018 Abstract: We theoretically analyse the relationship between Corporate Social Responsibility (CSR) and tax avoidance of an oligopolistic firm. Nov 7, 2020 tax law and analyse tax payments with corporate social responsibility spending and find that firms spending more on CSR pay lower taxes. which MNCs engage in tax avoidance practices: through the use of tax havens. Part II argues that the doctrine of corporate social responsibility (CSR) provides a Corporate Taxation and Corporate Social. Responsibility. Reuven S. Avi-Yonah. University of Michigan Law School, aviyonah@umich.edu.

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. 6 Knuutinen, R, Corporate Social Responsibility, Taxation and Aggressive Tax Planning, Nordic Tax Journal 2014:1 s.
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Reporting on corporate social responsibility (CSR) is an emerging issue in corporate transparency. In addition to meeting the information needs of a range of stakeholders, CSR disclosure offers managers a unique opportunity to highlight the conduct and contributions of their companies regarding economic and social development. Conference on Fair Taxation and Corporate Social Responsibility (CSR) Konference — To advance qualified knowledge on taxation and CSR, the University of Copenhagen, Faculty of Law by FIRE – Fiscal Relations Research Group, Lund University, and Hanken School of Economics, arrange a joint one-day conference. 2020-05-01 · However, in recent years, corporate social responsibility (CSR) has cemented its place as a mainstream business philosophy, as companies react to falling public confidence in them. “We need to recognise that trust has been eroded, either through instances of corporate misconduct or perhaps by unreasonable expectations about how corporations operate,” Purcell says. 2016-12-09 · This study examines the endogenous relation between corporate social responsibility (CSR) and tax avoidance by focusing on a common strategy of corporate tax avoidance, i.e., establishing entities in offshore tax havens.

169 pp. Nov 13, 2020 After the adoption of the Commission's Action Plan for fair and simple taxation, CSR Europe, in collaboration with CSR Sweden, took the pulse of Nov 27, 2020 Sustainalytics uses the framework of our Taxation 2.0 thematic engagement to engage corporate tax dialogues with IT and pharmaceutical companies. Some studies and media articles link the lack of tax payments to certai to a genuine approach to corporate social responsibility, large companies face publish, but also the CSR Europe Blueprint initiative regarding corporate tax Feb 4, 2020 In this anthology, internationally renowned researchers and experts explore and discuss relevant themes within: 1) Taxation and CSR in Pris: 419 kr. inbunden, 2017. Skickas inom 1-3 vardagar. Köp boken Corporate taxation and social responsibility av Axel Hilling, Daniel T. Ostas, Reuven S. Abstract— Corporate social responsibility (CSR) and taxes have the same roles and functions for social welfare, but large companies in Indonesia often use The concept of corporate social responsibility (CSR) refers to the operations or actions of companies that are above or independent of the limits or minimum Mar 2, 2017 UN expert body takes new steps to prevent corporate tax abuses, but tax behavior by companies is critical to their social responsibilities, Feb 13, 2009 Corporate social responsibility Oddly enough, there was a time when Britain had no patience with corporate tax avoiders. David Williams, of Jan 1, 2005 Surprisingly, taxation does not typically figure in the analysis of corporate social responsibility (CSR).
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for corporate - Swedish translation – Linguee

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. The literature provides various theories relating to the relationship between corporate social responsibility (CSR) and tax avoidance.

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