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Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes

Anna-Lena Scherer

Anna-Lena Scherer

Research assistant at the Chair of Business Taxation, University of Duisburg-EssenGermany
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Scherer, Anna-Lena
 y 
Ute Schmiel

Ute Schmiel

Professor of Business Taxation, University of Duisburg-EssenGermany
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Schmiel, Ute
  
18 sept 2021
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Categoría del artículo: Article
Publicado en línea: 18 sept 2021
Páginas: 32 - 46
Recibido: 23 nov 2020
Aceptado: 29 may 2021
DOI: https://doi.org/10.2478/ntaxj-2021-0002
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© 2021 Anna-Lena Scherer et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Figure 1

The Relation between Ethical and Legal Responsibilities.
The Relation between Ethical and Legal Responsibilities.

Figure 2

Simple Group Structure.
Simple Group Structure.

Figure 3

The Relation between Multinational Corporate Group Behavior and Behavior of Individual Shareholders.
The Relation between Multinational Corporate Group Behavior and Behavior of Individual Shareholders.

Figure 4

Group Behavior and the Micro-Macro Explanation.
Group Behavior and the Micro-Macro Explanation.

Figure 5

Group Behavior from a Mainstream Market Theory Perspective.
Group Behavior from a Mainstream Market Theory Perspective.

Figure 6

Group Behavior from the Political-Cultural Market Theory Perspective.
Group Behavior from the Political-Cultural Market Theory Perspective.

Figure 7

OECD's Two-Pillar Approach.
OECD's Two-Pillar Approach.

Figure 8

Types of Group Taxation.
Types of Group Taxation.
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Inglés
Calendario de la edición:
1 veces al año
Temas de la revista:
Negocios y Economía, Gestión empresarial, Derecho empresarial, Economía política, Finanzas públicas y teoría fiscal, Derecho, Historia, filosofía y sociología del derecho, Derecho público, Derecho fiscal y contable
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