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

Nordic Tax Journal
Volume 2021 (2021): Issue 1 (October 2021)
By:
Open Access
|Sep 2021

Figures & Tables

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.
DOI: https://doi.org/10.2478/ntaxj-2021-0002 | Journal eISSN: 2246-1809
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Language: English
Page range: 32 - 46
Submitted on: Nov 23, 2020
Accepted on: May 29, 2021
Published on: Sep 18, 2021
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year
Keywords:
inequality,
fair share of taxes,
political-cultural market theory,
group taxation,
international taxation
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2021 Anna-Lena Scherer, Ute Schmiel, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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