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Category Archives: Code of Conduct

Tax and Corporate Responsibility

11-Jul-07

The UK’s Chartered Institute of Tax ran a conference on the above theme on Tuesday. I was one of the speakers. My slides are here for those interested. They give a reasonable overview of what I said.
What was interesting was the convergence of ideas. Dave Hartnett, Director General of HMRC stole some of my themes [...]

Tax Justice Focus - The Accountability Issue

10-Jul-07

The second quarter 2007 edition of Tax Justice Focus (TJF) is a special edition on accountability, co-edited by Nicholas Shaxson and John Christensen. A central theme of this issue is that taxation helps foster political accountability - and that this outcome has been all but forgotten, especially in poor countries.
In the editorial, “Wake Up, Donors”, [...]

Self regulation cannot work

11-May-07

Self regulation is regulation for self interest. I thought we’d have learned that by now. The accounting profession makes it clear enough. The IASB makes it abundantly so.
But Gordon Brown is merrily lending his endorsement to a new City initiative - the International Centre for Financial Regulation. The membership list is full of the great [...]

It’s true - we are working on a Code of Conduct for tax

25-Jan-07

Word has leaked that the Tax Justice Network is working on a draft Code of Conduct for Taxation. As Finance Director put it:

The Tax Justice Network, a coalition of researchers and activists concerned about tax avoidance, is developing a code of conduct on business taxation. “Our objective is to look at how good practice could [...]