Purpose: The purpose of this paper is to explore and examine the role of accounting and accountants in customary land transactions between Indigenous peoples and foreign corporate entities. The paper uses the case of two accountants who utilised accounting technologies in lease agreements to...

If capital for corporate finance was available from a common global pool and at zero transaction cost, then does after-tax arbitrage require harmonization of income tax rates across jurisdictions? This paper shows that the answer is in the negative. When a corporation has the choice of deciding...