Corporate tax planning by the multinational enterprise (MNE), that is, the MNE's ability to
plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central …

In the past few decades, many sector‐specific case studies have been conducted on the use
of consultants in the public sector. However, the overall picture of the qualitative changes …

Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and
less unsustainable societies. Highlighting that accounting, organisations and economic …

This paper examines the moral and legal underpinnings of corporate tax avoidance. Cast in
terms of a totemic symbol that brand tax avoidance as within the purview of the law, the …

Transfer pricing for tax purposes has long been contentious, but recent political and public
concerns about tax avoidance have energised critiques of current rules and debates about …

This article provides a framework for explaining professional action in multi‐jurisdictional tax
and finance environments, focusing on how relationships between clients, professionals …

In recent decades multinational enterprises have developed ways to reorganize production
and trade through Global Value Chains (GVCs), and to manage assets and liabilities …

Over the last 30 years, Critical Perspectives on Accounting has published work placing tax
as the central object of study. While this literature offers insights into the social, economic …

This study evidences one of the adverse effects of e-commerce on labour tax avoidance,
and more precisely in the loss of firms' social security contributions. With a sample of French …

Purpose We develop a conceptual framework as a basis for thinking about the impact of
extractive industries and emancipatory potential of alternative accounts. We then review …