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For logistical reasons only? A case study of tax planning and corporate social responsibility reporting
The relationship between corporate taxation and corporate social responsibility (CSR) has become a much discussed topic in recent times. We offer insights into this debate by presenting a qualitativeExpand
Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector
This paper contributes to recent discussions of corporate tax avoidance and global wealth chains. Drawing on multiple case studies, we outline the key strategies adopted by Finnish mining companiesExpand
Politics of Intra-firm Trade: Corporate Price Planning and the Double Role of the Arm’s Length Principle
ABSTRACT Intra-firm trade is an emerging issue. One of its key elements is the international shifting of profits, for example, through transfer pricing that big enterprises use to cross-subsidiseExpand
Consultocracy and its discontents: A critical typology and a call for a research agenda
Funding information Ella ja Georg Ehrnroothin Säätiö; Koneen Säätiö In the past few decades, many sector-specific case studies have been conducted on the use of consultants in the public sector.Expand
Back from oblivion? The rise and fall of the early initiatives against corporate tax avoidance from the 1960s to the 1980s
Tax havens and tax avoidance have gathered much interest, e.g., in the United Nations (UN) negotiations on the post-2015 development goals. The analyses of initiatives against corporate tax avoidanceExpand
Comprehensive social and employment policies for development in a globalizing world : Report based on an Experts× Meeting at Kellokoski, Finland November 1-3, 2006
Kansi- ja selkanimeke: Comprehensive social policies for development in a globalizing world
Policy diffusion within international organizations A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands
I analyse the evolution of the International Monetary Fund tax policy advice in three countries commonly used for tax evasion or avoidance: Panama, Seychelles, and the Netherlands. A review of loanExpand
The Politics of Explanatory Nationalism and the Evolution of the United Nations Agenda on Multinational Enterprises
The contemporary world continues to suffer from a number of social problems that are global in scope but impact the Global South disproportionately. While broad and coordinated policy responses toExpand