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Knowledge and power: the role of the Big Four in the competitive disharmonization of global corporate tax avoidance regulations

Citation

Elbra, A and Mikler, J and Murphy-Gregory, H, Knowledge and power: the role of the Big Four in the competitive disharmonization of global corporate tax avoidance regulations, MNCs in Global Politics Pathways of Influence, Edward Elgar Publishing Limited, J Mikler and K Ronit (ed), United Kingdom, pp. 159-176. ISBN 978 1 78990 322 5 (2020) [Research Book Chapter]

Copyright Statement

Copyright 2020 The Editors and Contributors

DOI: doi:10.4337/9781789903232.00016

Abstract

The Big Four professional services firms - PwC, Deloitte, KPMG and EY - are MNCs that exist to promote, sanction, and regularise the behaviour and practices of other MNCs. They act as reputational intermediaries that embody and enact informal industry norms and practices, and in so doing they potentially govern both other MNCs and governments. Sometimes they even seek to govern on behalf of them. Whether advising or acting as private governors, their services are neither purely technical nor neutral because as they serve the interests of MNCs, they also construct and enhance their legitimacy and discursive power. This chapter looks at their role in both facilitating, and discursively defending, global corporate tax avoidance, a major issue in recent years as MNCs use their ability to operate across multiple jurisdictions to take advantage of opportunities to reduce or eliminate their taxation obligations.

Item Details

Item Type:Research Book Chapter
Keywords:MNCs, power, tax avoidance, regulation, policy advice, accounting
Research Division:Human Society
Research Group:Political science
Research Field:International relations
Objective Division:Law, Politics and Community Services
Objective Group:International relations
Objective Field:International organisations
UTAS Author:Murphy-Gregory, H (Dr Hannah Murphy-Gregory)
ID Code:143199
Year Published:2020
Funding Support:Australian Research Council (DP180100167)
Deposited By:Office of the School of Social Sciences
Deposited On:2021-03-04
Last Modified:2021-04-08
Downloads:0

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