Have a personal or library account? Click to login
Corporate Social Responsibility, Taxation and Aggressive Tax Planning Cover

Corporate Social Responsibility, Taxation and Aggressive Tax Planning

By: Reijo Knuutinen  
Open Access
|May 2015

References

  1. Aristotle: Nicomachean Ethics.
  2. 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/9780198739630.003.0001
  3. 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.672601
  4. 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.944793
  5. Carroll, Archie B.: A Three-Dimensional Conceptual Model of Corporate Social Performance. Academy of Management Review 4/1979, pp. 497-505.10.5465/amr.1979.4498296
  6. Carroll, Archie B.: Corporate Social Responsibility: Evolution of a Definitional Construct. Business & Society 3/1999, pp. 268-295.10.1177/000765039903800303
  7. COM(2001) 366 final. Green Paper Promoting a European framework for Corporate Social Responsibility (Brussels, 18.7.2001).
  8. COM(2011) 681 final. A renewed EU strategy 2011-14 for Corporate Social Responsibility (Brussels, 25.10.2011).
  9. 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).
  10. 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).
  11. C(2012) 8806 final. Commission recommendation of 6.12.2012 on aggressive tax planning (Brussels, 6.12.2012).
  12. 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).
  13. Fuller, Lon L.: The Morality of Law. Yale University Press, New Haven 1964.
  14. GRI G3.1. Sustainability Reporting Guidelines.
  15. GRI G4 Part 1: Reporting Principles and Standard Disclosurepp. Global Reporting Iniative 2013.
  16. GRI G4 Part2: Implementation Manual. Global Reporting Iniative 2013.
  17. HE 109/2005 vp. Hallituksen esitys Eduskunnalle uudeksi osakeyhtiölainsäädännöksi.
  18. Honoré, Tony: The Dependence of Morality on Law. Oxford Journal of Legal Studies 1993, pp. 1-17.10.1093/ojls/13.1.1
  19. 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)
  20. Jones, Thomas M.: Corporate Social Responsibility Revisited, Redifined. California Management Review 1980, pp. 59-67.10.2307/41164877
  21. Kaitila, Esa: Teollisuuden sosiaalitoiminta yhteiskunnallisena ilmiönä. Liikemaailma 7/1947 (offprint)
  22. Knuutinen, Reijo: Muoto ja sisältö vero-oikeudessa - erityistarkastelussa rahoitus- ja sijoitusinstrumentit. Suomalainen Lakimiesyhdistys, Helsinki 2009.
  23. Knuutinen, Reijo: Veron minimointi ja yrityksen yhteiskuntavastuu. Verotus 2/2013, pp. 177-191.
  24. Knuutinen, Reijo: Verotus ja yrityksen yhteiskuntavastuu. Lakimiesliiton kustannus, Helsinki 2014.
  25. Lehto, Sakari T.: Muistikuvia ja merkintöjä: Teollisuuden piirissä koettua. WSOY, Helsinki 1996.
  26. Letto-Vanamo, Pia: Oikeuden ja oikeudenmukaisuuden historiallinen suhde. In “Demokraattisen oikeuden ehdot” (ed. Samuli Hurri). Tutkijaliitto, Helsinki 2008, pp. 61-72.
  27. Millon, David: Theories of the Corporation. Duke Law Journal 1990, pp. 201-262.10.2307/1372611
  28. 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. 63-85.10.3138/9781442631984-006
  29. Mönkkönen, Mauri: Mäntän historia 1948-1992. Gummerus Kirjapaino Oy, Jyväskylä 1998.
  30. OECD: Guidelines for Multinational Enterprises 2011 Edition.
  31. 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-en
  32. 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-en
  33. OECD: Annual Report on the OECD Guidelines for Multinational Enterprises 2013.
  34. 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.x
  35. 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.
  36. 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.
  37. Porter, Michael E. - Kramer, Mark R.: Creating Shared Value. Harvard Business Review 2011, pp. 62-77.
  38. Posner, Richard A.: Economic Analysis of Law (Fourth edition). Little Brown, Boston 1992.
  39. 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.
  40. 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.417560
  41. SustainAbility (2006). Taxing issues: Responsible business and tax.
  42. SustainAbility Ltd 2006. Webpage: http://www.taxjustice.net/cms/upload/pdf/Sustainability_taxing_issuepp.pdf (5.12.2013).
  43. 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. 337-360.10.1093/0199247757.003.0010
  44. 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.
  45. World Commission on Environment and Development: Our Common Future. Oxford University Press 1987.
Language: English
Page range: 36 - 75
Published on: May 15, 2015
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2015 Reijo Knuutinen, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.