Constitutions: Could paying a ‘fair share’ of tax already be enshrined in law?

Joe Stanley-Smith

January 25 2017

Politicians and campaigners are fond of saying that companies should pay their ‘fair share’ of tax, but the phrase is over-used and lacks legal meaning and backing, becoming little more than a cliché. However, new research has identified clauses in the Constitutions of 15 countries – including two of the G7 member states – which identify an obligation to contribute to the public purse. Joe Stanley-Smith explores how this could force companies to take more notice of the fair-share debate.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

Joe Stanley-Smith

Editor ITR

Joe manages ITR’s online and print coverage, and the publication’s events worldwide. He covers a range of tax issues affecting multinational corporations, particularly indirect tax matters and case studies.

more across site & shared bottom lb ros

More from across our site

Podcasts

Editable TT 640x360 article-thumbnail (4).png

Podcast: Side-by-side or upside down? Analysing the future of pillar two

The latest edition of Taxing Times with ITR covers all the controversy from a dramatic period for the carve-out deal, and also dissects the big four's AI strategies

Tom Baker, April 15 2026

Direct Tax

Rethinking permanent establishment in the GCC after pillar two

Hany Elnaggar examines how the OECD’s global minimum tax is reshaping PE concepts across the GCC, shifting the focus from formal presence to substantive economic activity

Hany Elnaggar, April 14 2026

Direct Tax

Ashurst Perkins Coie moves forward with partners’ vote

The combination between Ashurst and Perkins Coie, which will create a $2.8 bn law firm, is expected to close in Q3

Noemi Distefano, April 13 2026

Transfer Pricing

Norton Rose Fulbright hires new TP head from Baker McKenzie

The ‘highly regarded’ Stephanie Pantelidaki, who has big four experience, will be based in the firm’s London office

Sam Sholli, April 13 2026

Direct Tax

Newly-promoted Skadden UK partner talks TP, growth areas and HMRC collaboration

A co-operative working relationship with the UK tax agency has helped 'unblock entrenched positions' to the benefit of clients, Kara Heggs tells ITR

Sam Sholli, April 13 2026

Direct Tax

BDO planning to cut roughly 6% of partners in UK

New hires from rivals are reportedly being axed from the firm, following a steep decline in profits

Sam Sholli, April 10 2026

Direct Tax

A taxing week: Is Darren Graves the man to up Deloitte’s tax game?

Following Richard Houston’s switch to the newly formed Deloitte EMEA, Graves has the opportunity to bring Deloitte’s tax practice up to speed with its rivals

Sam Sholli, April 10 2026

Direct Tax

This week in tax: Dentons hires tax partner from DLA Piper in Madrid

Firms announced tax hires and promotions across Europe and the US, while fresh figures from Ireland showed corporation tax receipts edging down in the first quarter

Tom Baker, April 10 2026

Transfer Pricing

OECD hails Jamaica’s TP overhaul amid $7.7bn revenue intake

The country has overseen better audit procedures and demonstrated commitment to acting as a 'regional leader' on international tax matters, the OECD said

Sam Sholli, April 09 2026

Direct Tax

Exclusive: UK tax barrister and campaigner renew war of words

Barrister Setu Kamal and policy guru Dan Neidle have clashed over the former’s legal action against Google, described as ‘bonkers’ by Neidle

Sam Sholli, April 09 2026