Corporate Social Responsibility, Taxation and Aggressive Tax Planning

Aristotle: Nicomachean Ethics.Search in Google Scholar

Armour, John - Hansmann, Henry - Kraakman, Reinier: What is corporate law? In “The Anatomy of Corporate Law”, Oxford University Press 2009, pp. 1-34.10.1093/acprof:oso/9780198739630.003.0001Search in Google Scholar

Avi-Yonah, Reuven S.: The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility. Delaware Journal of Corporate Law 2005, pp. 767-818.10.2139/ssrn.672601Search in Google Scholar

Avi-Yonah, Reuven S.: Corporate Social Responsibility and Strategic Tax Behavior. University of Michigan Law School 2006. Webpage: http://www.itdweb.org/documents/Avi-Yonah.pdf (7.12.2013).10.2139/ssrn.944793Search in Google Scholar

Carroll, Archie B.: A Three-Dimensional Conceptual Model of Corporate Social Performance. Academy of Management Review 4/1979, pp. 497-505.10.5465/amr.1979.4498296Search in Google Scholar

Carroll, Archie B.: Corporate Social Responsibility: Evolution of a Definitional Construct. Business & Society 3/1999, pp. 268-295.10.1177/000765039903800303Search in Google Scholar

COM(2001) 366 final. Green Paper Promoting a European framework for Corporate Social Responsibility (Brussels, 18.7.2001).Search in Google Scholar

COM(2011) 681 final. A renewed EU strategy 2011-14 for Corporate Social Responsibility (Brussels, 25.10.2011).Search in Google Scholar

COM(2013) 207 final. Proposal for a Directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC as regards disclosure of nonfinancial and diversity information by certain large companies and groups ( Strasbourg, 16.4.2013).Search in Google Scholar

COM(2013) 814 final. Proposal for a Council Directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (25.11.2013).Search in Google Scholar

C(2012) 8806 final. Commission recommendation of 6.12.2012 on aggressive tax planning (Brussels, 6.12.2012).Search in Google Scholar

C(2013) 2236 final. Commission decision of 23.4.2013 on setting up a Commission Expert Group to be known as the Platform for Tax Good Governance, Aggressive Tax Planning and Double Taxation. C(2013) 2236 final (Brussels, 23.4.2013).Search in Google Scholar

Fuller, Lon L.: The Morality of Law. Yale University Press, New Haven 1964.Search in Google Scholar

GRI G3.1. Sustainability Reporting Guidelines.Search in Google Scholar

GRI G4 Part 1: Reporting Principles and Standard Disclosurepp. Global Reporting Iniative 2013.Search in Google Scholar

GRI G4 Part2: Implementation Manual. Global Reporting Iniative 2013.Search in Google Scholar

HE 109/2005 vp. Hallituksen esitys Eduskunnalle uudeksi osakeyhtiölainsäädännöksi.Search in Google Scholar

Honoré, Tony: The Dependence of Morality on Law. Oxford Journal of Legal Studies 1993, pp. 1-17.10.1093/ojls/13.1.1Search in Google Scholar

Jensen, C. Michael - Meckling, William H.: Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. In “Firms, Organizations and Contracts: A Reader in Industrial Organization” (ed. Peter J. Bucklay and Jonathan Michie), Oxford University Press, Oxford 1996, pp. 103-167. (Jensen - Meckling 1976/1996) Search in Google Scholar

Jones, Thomas M.: Corporate Social Responsibility Revisited, Redifined. California Management Review 1980, pp. 59-67.10.2307/41164877Search in Google Scholar

Kaitila, Esa: Teollisuuden sosiaalitoiminta yhteiskunnallisena ilmiönä. Liikemaailma 7/1947 (offprint) Search in Google Scholar

Knuutinen, Reijo: Muoto ja sisältö vero-oikeudessa - erityistarkastelussa rahoitus- ja sijoitusinstrumentit. Suomalainen Lakimiesyhdistys, Helsinki 2009.Search in Google Scholar

Knuutinen, Reijo: Veron minimointi ja yrityksen yhteiskuntavastuu. Verotus 2/2013, pp. 177-191.Search in Google Scholar

Knuutinen, Reijo: Verotus ja yrityksen yhteiskuntavastuu. Lakimiesliiton kustannus, Helsinki 2014.Search in Google Scholar

Lehto, Sakari T.: Muistikuvia ja merkintöjä: Teollisuuden piirissä koettua. WSOY, Helsinki 1996.Search in Google Scholar

Letto-Vanamo, Pia: Oikeuden ja oikeudenmukaisuuden historiallinen suhde. In “Demokraattisen oikeuden ehdot” (ed. Samuli Hurri). Tutkijaliitto, Helsinki 2008, pp. 61-72.Search in Google Scholar

Millon, David: Theories of the Corporation. Duke Law Journal 1990, pp. 201-262.10.2307/1372611Search in Google Scholar

Musgrave, Richard A. - Musgrave, Peggy B.: Inter-nation equity. In "Modern Fiscal Issues; Essays in Honor of Carl S. Shoup", University of Toronto Press 1972, pp. 63-85.10.3138/9781442631984-006Search in Google Scholar

Mönkkönen, Mauri: Mäntän historia 1948-1992. Gummerus Kirjapaino Oy, Jyväskylä 1998.Search in Google Scholar

OECD: Guidelines for Multinational Enterprises 2011 Edition.Search in Google Scholar

OECD: Addressing Base Erosion and Profit Shifting, OECD Publishing 2013. Webpage: http://dx.doi.org/10.1787/9789264192744-en (13.12.2013). (OECD 2013a) 10.1787/9789264192744-enSearch in Google Scholar

OECD: Action Plan on Base Erosion and Profit Shifting, OECD Publishing 2013. Webpage: http://dx.doi.org/10.1787/9789264202719-en (13.12.2013) (OECD 2013b) 10.1787/9789264202719-enSearch in Google Scholar

OECD: Annual Report on the OECD Guidelines for Multinational Enterprises 2013.Search in Google Scholar

Ostas, Daniel T.: Cooperate, Comply, or Evade? A Corporate Executive’s Social Responsibilities with Regard to Law. American Business Law Journal 4/2004, pp. 559-594. 10.1111/j.1744-1714.2004.04104004.xSearch in Google Scholar

Oxford Handbook, The Oxford Handbook of Corporate Social Responsibility. Edited by Andrew Crane - Abagail McWilliams - Dirk Matten - Jeremy Moon - Donald S. Siegel. Oxford University Press, 2008.Search in Google Scholar

Porter, Michael E. - Kramer, Mark R.: Strategy and Society. The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review 2006, pp. 78-92.Search in Google Scholar

Porter, Michael E. - Kramer, Mark R.: Creating Shared Value. Harvard Business Review 2011, pp. 62-77.Search in Google Scholar

Posner, Richard A.: Economic Analysis of Law (Fourth edition). Little Brown, Boston 1992.Search in Google Scholar

Prebble, John: Should Tax Legislation Be Written from a Principles and Purpose Point of View or a Precise and Detailed Point of View. British Tax Review 2/1998, pp. 112-123.Search in Google Scholar

Ring, Diane M.: One Nation Among Many: Policy Implications of Cross-Border Tax Arbitrage. Boston Collage Law Review 2002, pp. 79-175.10.2139/ssrn.417560Search in Google Scholar

SustainAbility (2006). Taxing issues: Responsible business and tax.Search in Google Scholar

SustainAbility Ltd 2006. Webpage: http://www.taxjustice.net/cms/upload/pdf/Sustainability_taxing_issuepp.pdf (5.12.2013). Search in Google Scholar

Vitols, Sigurt: Varietes of Corporate Governance: Comparing Germany and the UK. In “Varieties of Capitalism: The Institutional Foundations of Comparative Advantage” (ed. Peter A. Hall ja David Soskice), Oxford University Press, Oxford 2001, pp. 337-360.10.1093/0199247757.003.0010Search in Google Scholar

Weber, Dennis: Tax Avoidance and the EC Treaty Freedoms: A Study of the Limitations under European Law to the Prevention of Tax Avoidance. Kluwer Law International, The Hague 2005.Search in Google Scholar

World Commission on Environment and Development: Our Common Future. Oxford University Press 1987. Search in Google Scholar