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Ethical conflicts and the tax practitioner

Citation

Dal Pont, GE, Ethical conflicts and the tax practitioner, Revenue Law Journal, 24, (1) Article 2. ISSN 1034-7747 (2015) [Refereed Article]


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Copyright 2014 The Author

Official URL: http://epublications.bond.edu.au/rlj/vol24/iss1/2/

Abstract

When speaking of the ethics of giving tax advice, whether by a lawyer or an accountant, what often comes to mind concerns the ethics of advising clients as to ways of reducing their tax liability. This necessarily triggers a variety of views, often impacted by individual so-called ‘ethical tolerance’, rather than a concrete principle. This article instead focuses on an ethical domain for tax advisers with an ostensibly more concrete application, namely the application of conflicts of interest rules in tax practice.

Item Details

Item Type:Refereed Article
Keywords:ethical conflicts, tax advice, conflicts of interest, Chinese walls, professional obligations of tax practitioners
Research Division:Law and Legal Studies
Research Group:Law
Research Field:Equity and Trusts Law
Objective Division:Expanding Knowledge
Objective Group:Expanding Knowledge
Objective Field:Expanding Knowledge in Law and Legal Studies
Author:Dal Pont, GE (Professor Gino Dal Pont)
ID Code:104873
Year Published:2015
Deposited By:Faculty of Law
Deposited On:2015-11-24
Last Modified:2016-09-19
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