Whistleblowing and investigative journalism: reputational damage and the private governance of aggressive tax planning
2018
This volume has identified and analysed the growing political, regulatory
and cultural challenges to aggressive tax avoidance strategies that
multinational corporations (MN Cs) have been forced to confront over past
decades. These include increasingly sophisticated legal instruments to claw
back offshored revenue, and a renewed political imperative to plug leaks in
the corporate tax base in the wake of the Financial Crisis (FC). In addition
to the civil society organisations and legal developments discussed in
earlier chapters, whistleblowers and journalists are emerging as important
actors in the international tax regime, subjecting the tax strategies of some
of the world's most profitable companies to unprecedented public scrutiny.
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