Tax Codes of Conduct: Fit for Purpose?

Journal
Author
Enden, E.M.E. van der; Baisalbayeva, K.; Bronżewska, K.
Country
Australia; China (People's Rep.); International; OECD; Spain; United Kingdom
Published Date
Issue
Bulletin for International Taxation 2016 (Volume 70), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors consider corporate governance and Tax Codes of Conduct in general, the specific tax perspective of corporate governance and the various roles that such instruments may play. The authors also examine particular country practices in this area.