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Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice

:// . In broad summary, the Oxfam Doughnut involves ensuring that all people have the resources needed to fulfill their human rights (food, water, health care, energy, etc.) while ensuring that humanity’s use of natural resources does not stress critical Earth–system processes. The inner ring of the doughnut represents minimums of rights fulfillment, and the outer ring represents maximums of Earth–system process stress. Applying that conception, this article

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Good Tax Governance: A Matter of Moral Responsibility and Transparency

, John. 2001. Justice as Fairness: A Restatement , edited by Erin Kelly. Cambridge (MA) & London: The Belknap Press of Harvard University Press. Rawls John 2001 Justice as Fairness: A Restatement, edited by Erin Kelly Cambridge (MA) & London The Belknap Press of Harvard University Press Ruggie, John Gerard. 2013. Just Business: Multinational Corporations and Human Rights . New York: WW Norton & Company. Ruggie John Gerard 2013 Just Business: Multinational Corporations and Human Rights New York WW Norton & Company Salazar, José, and Bryan W. Husted

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Responsible Investment: Taxes and Paradoxes

socially responsible by: following the law; integrating social, environmental, ethical, consumer, and human rights concerns into their business strategy and operations.” One of the aims of this study is to gather information on whether taxes are a similar (or an even more) ambiguous issue within SRI. How do investors committed to SRI view tax issues on their ESG agenda? In their ESG analyses, investors use public information about environmental, social and governance issues. First, tax matters are clearly involved in any governance agenda. Second, taxation has an

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When the international lawyers get to be heard – the story of tax treaty interpretation as told in Sweden

, Humphrey. 1981. “The Evolution of Human Rights Concepts and the Application of the European Convention on Human Rights”. In Mélanges Offert à Paul Reuter , edited by Gross, André, 535–547 Waldock Humphrey Gross André 1981 “The Evolution of Human Rights Concepts and the Application of the European Convention on Human Rights” Mélanges Offert à Paul Reuter 535 547 Wasserstrom, Richard. 1961. The Judicial Decision Wasserstrom Richard 1961 The Judicial Decision Wroblewski, Jerzy. 1992. The Judicial Application of Law Wroblewski Jerzy 1992 The Judicial Application

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The Nordic model of taxation and its influence in North America: Image and Reality

corporations emphasizing features such as automobile safety (Volvo), natural or “functional” design (Dansk or Marimekko), consumer-oriented high-tech (Skype, Spotify, Nokia), creative children’s play (Lego, Minecraft), and natural or unprocessed foods (the specialty coffee industry) that present an image of modern, healthy, and humane living that is especially attractive to younger consumers. Nordic foreign policy, especially in Norway and Sweden, likewise emphasizes human rights and development assistance and constitutes an additional form of marketing for the countries

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The Nordic model: 25 years of drawing the line between earned and capital income in Finland

earned income of the taxpayer, because the original terms of the option loan had been changed after the date of the government proposal allowing the disposal. According to the Supreme Administrative Court, the imposition of a tax was not confiscatory in such a way that the right to property or the requirement of equal treatment of taxpayers would have been infringed upon. Subsequently, the European Court of Human Rights also interpreted the matter in a similar way, in relation to the European Convention on Human Rights. Under the current provision for employee stock

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