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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
 et 
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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Catégorie d'article: Article
Publié en ligne: 18 sept. 2021
Pages: 32 - 46
Reçu: 23 nov. 2020
Accepté: 29 mai 2021
DOI: https://doi.org/10.2478/ntaxj-2021-0002
Mots clés
© 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.
Langue:
Anglais
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Sujets de la revue:
Affaires et économie, Gestion d'entreprise, Droit économique, Économie politique, Finances publiques et théorie fiscale, Droit, Histoire, philosophie et sociologie du droit, Droit public, Droit fiscal et comptable
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