Multinational corporations have come under fire for aggressive tax avoidance. But their defence that their activities are legal raises an important question: Is it the responsibility of companies to act within the spirit of the law, or of governments to design better legislation to tackle avoidance? Salman Shaheen finds out what delicate balance is required.
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The newly launched Tax Responsibility and Transparency Index will assess the ethicality of companies’ tax practices against global standards and regulations
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