Corporate Taxation and Social Responsibility

Synopsis of Corporate Taxation and Social Responsibility

«Corporate Taxation and Social Responsibility» is a study by Axel Hilling and Daniel T. Ostas, published by Wolters Kluwer in hardcover, with 170 pages and text in English.

It analyzes the debate on the tax strategies of multinational companies from the perspectives of legal theory, political philosophy, and international tax law. It examines mechanisms such as debt shifting and the so-called double Irish with a Dutch sandwich, as well as their relationship with anti-tax-avoidance rules. It links social responsibility and business ethics to companies’ tax decisions and proposes possible responses to the challenges of the international tax system.

First edition, published in 2017, with a foreword by Reuven S. Avi-Yonah.

For students and professionals in tax law and readers interested in international taxation and corporate social responsibility.