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Nordic Tax Journal
Volume 2019 (2019): Issue 1 (January 2019)
Open Access
Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice
Clair Quentin
Clair Quentin
| Jun 15, 2019
Nordic Tax Journal
Volume 2019 (2019): Issue 1 (January 2019)
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Article Category:
Article
Published Online:
Jun 15, 2019
Page range:
1 - 15
Received:
Jul 12, 2018
Accepted:
Sep 13, 2018
DOI:
https://doi.org/10.1515/ntaxj-2019-0001
© 2019 C. Quentin, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Figure 1
(a) Simple tax planning (b) Simple tax risk mitigation
Figure 2
a) Tax planning introducing a tax risk factor (b) Mitigation of tax risk introduced by tax planning
Figure 3
Assessing tax planning which introduces tax risk against a prescribed level of acceptable risk
Figure 4
Comparison of 2017 and 2018