Tax and corporate responsibility: a new briefing from Tax Research UK

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Over the past four years I’ve written nearly 5,000 blog posts. Even I have to admit some repeat each other. As a result I have decided to issue briefing sheets on some common themes and give them their own page on this blog. Their number will grow over time.

Right now there are just two. The first is on the Washington Consensus, and is based on a blog post of a dew weeks ago.

The second is new and is on tax and corporate responsibility. This is based on an article I was asked to write recently. It has three objectives. The first is to explain that corporations have a duty to be tax compliant. The second is to argue that this obligation is implicit in the grant of their licence to operate in those states in which they work. My third argument is that they have a duty to to evidence this through country-by-country reporting.

I’ll draw attention to new briefings as they are published.