This volume has identified and analysed the growing political, regulatory and cultural challenges to aggressive tax avoidance strategies that multinational corporations (MN Cs) have been forced to confront over past decades. These include increasingly sophisticated legal instruments to claw back offshored revenue, and a renewed political imperative to plug leaks in the corporate tax base in the wake of the Financial Crisis (FC). In addition to the civil society organisations and legal developments discussed in earlier chapters, whistleblowers and journalists are emerging as important actors in the international tax regime, subjecting the tax strategies of some of the world's most profitable companies to unprecedented public scrutiny.

Item Type:	Research Book Chapter
Keywords:	NGOs, civil society organisations, certification, standard-setting, corporate tax avoidance
Research Division:	Human Society
Research Group:	Policy and administration
Research Field:	Public policy
Objective Division:	Law, Politics and Community Services
Objective Group:	International relations
Objective Field:	International political economy (excl. international trade)
UTAS Author:	Johnson, L (Dr Lachlan Johnson)
ID Code:	131063
Year Published:	2018
Deposited By:	Office of the School of Social Sciences
Deposited On:	2019-02-28
Last Modified:	2019-03-04
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