Anecdotal evidence often suggests that multinational enterprises (MNEs) operating in developing countries “exploit their multinationality” to avoid paying taxes to host governments. This article explores the concept of “responsible tax” as a corporate social responsibility (CSR) issue...

Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....

Purpose -- Studies on women entrepreneurs either read women through a structuralist lens as marginalised populations engaged in low quality work or through a neo-liberal lens as engaged in relatively higher quality endeavour more as a rational choice. The aim of this paper is to evaluate...

Participation in street entrepreneurship is variously explained either as a residue from a pre-modern era (modernisation theory), a necessity-driven endeavour and last resort (structuralist theory), a rational economic choice (neo-liberal theory) or conducted for social or lifestyle reasons...

The Government of India submitted the ‘Direct Taxes Code' Bill, 2010 the Parliament in August, 2010. The Code, expected to come into force from the next financial year i.e. 1st April 2012, is not just a regular amendment but replaces all the existing direct tax laws in India. The drafters have...

This report was drafted with a focus on India for IFA's general report on the same subject and was published by IFA in July 2020 as part of the 'Cahiers de Droit Fiscal International' No. 105a in connection with 2020 IFA Congress in Cancun, Mexico. India has actively participated in the Base...

Gross negligence is a severe form of negligence. Its severity has been characterized using the presence of a mental element or mens rea accompanying the negligent act. Within the context of professional negligence, gross negligence is important as it constitutes professional misconduct. For...

In its decision in the case of Air France KLM (C-250/14, decision dated 23.12.2015) the European Court of Justice (‘ECJ') has clarified the legal position regarding levy of tax on amounts forfeited by the airlines on account of no-show by the passengers for which the passenger is unable to...