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 concluded that corporations that value their social licence to operate (such as CSR corporations) and aim to morally account for their tax behaviour should engage in good tax governance, which consists of two layers: substantive (ethical decision making and developing tax values) and procedural (transparency).
the defense will also be live-streamed: https://lnkd.in/eS9jkeV
Available for download: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3688985