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Nordic Tax Journal
Volume 2021 (2021): Issue 1 (October 2021)
Open Access
Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes
Anna-Lena Scherer
Anna-Lena Scherer
and
Ute Schmiel
Ute Schmiel
| Sep 18, 2021
Nordic Tax Journal
Volume 2021 (2021): Issue 1 (October 2021)
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Article Category:
Article
Published Online:
Sep 18, 2021
Page range:
32 - 46
Received:
Nov 23, 2020
Accepted:
May 29, 2021
DOI:
https://doi.org/10.2478/ntaxj-2021-0002
Keywords
inequality
,
fair share of taxes
,
political-cultural market theory
,
group taxation
,
international taxation
© 2021 Anna-Lena Scherer et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Anna-Lena Scherer
Research assistant at the Chair of Business Taxation, University of Duisburg-Essen
Germany
Ute Schmiel
Professor of Business Taxation, University of Duisburg-Essen
Germany