Ave-Geidi Jallai

Tilburg University | UVT · Department of Tax Law

Available at SSRN: http://ssrn.com/abstract=2781205 Multinationals’ tax practices are the subject of much discussion nowadays. The media has been reporting stories about tax avoidance and/or companies not paying their “fair share” of taxes. Thus, multinational enterprises are currently in the eye of the storm. Their allegedly aggressive tax planni...

PhD thesis (defense 23 September 2020) In my research I addressed various issues related to international corporate (income) tax planning from a legal and ethical (but not tax-technical) perspective. I researched whether and how corporate tax planning that is a part of corporate decision making fits with corporate social responsibility (CSR). I co...

This chapter focuses on corporate tax planning in the context of business ethics and corporate social responsibility (CSR). Should corporations integrate tax planning into their CSR policy? If so, how? Tax planning in the context of CSR is conceptualized in this chapter as good tax governance. Good tax governance goes further than pure compliance w...

The relationship between tax and sustainability is not an easy one. Separately, both topics are in general well understood and given due attention in most corporations. Nevertheless, 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...

Available for download atSSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3119552 The purpose of this contribution is to explore the possibility of integrating tax with corporate social responsibility (CSR). Some corporate directors seem to argue that they do not have a choice with regard to tax planning, implying that a responsible tax...

The relationship between tax and sustainability is not an easy one. Separately, both topics are in general well-understood and given due attention in most corporations. Nevertheless, 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...

Available for download at SSRN: https://ssrn.com/abstract=3021914 Multinational corporations’ tax practices are hotly debated nowadays. Multinationals are accused of not paying their fair share of taxes. Apparently, acting within the limits set by law is not sufficient to qualify as morally responsible behavior anymore. This article offers ethica...

Available for download at SSRN: https://ssrn.com/abstract=3096961 This contribution discusses the tax planning behaviour of big corporations and investigates Corporate Social Responsibility (CSR) as a tool to battle the issue. It will be argued that certain legal tax planning strategies of multinationals are not acceptable to local communities and...