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...

Globalisation has increased corporate tax competition amongst states and facilitated widespread corporate tax avoidance. Some of the largest businesses now pay little or no tax: in some cases with the active assistance of governments. This article examines contemporary corporation tax policies,...

Introduction -- The international oil industry -- Links between oil and conflict in producing areas -- Corporate social responsibility -- Azerbaijan : oil, conflict, and the business role in peace building -- Angola : oil, conflict, and postconflict reconstruction -- Sudan : oil wealth, civil...