This paper examines the issue of transfer pricing with particular reference to Japanese multinational companies against the background of recent press reports alleging the misuse of this pricing mechanism to locate artificially group profits in countries where a tax advantage may be obtained....

This paper is an attempt to consider the research methods used in taxation history, which is an area that has attracted increased academic interest in recent years. The paper looks at the various routes that may provide an entry into studying taxation generally and at the inherently...

Purpose – The purpose of this paper is to report on a full-scale testing of the role of marketing and its relevance in small and medium sized enterprises (SMEs). The objective is to present the results of a rigorous assessment of a new model of marketing in SMEs. Design/methodology/approach...

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive...

This paper investigates responses to tax related ethical issues facing firms, an area where there has been little prior research. As perceptions may be determined by response to different legal systems and regulations, we examine responses to a series of ethical questions posed to two groups of...

1. Introduction to taxation -- 2. Taxation history -- 3. Philosophy and principles of taxation -- 4. The classification of taxes -- 5. Tax policy, administration and compliance -- 6. The importance of organisational form -- 7. Direct taxes -- 8. Indirect taxes -- 9. Relief from taxes -- 10. Tax...