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interchangeably. In this article we primarily use the term ‘company’ when speaking about them as legal entities and investment objectives. The term ‘corporate’ is used in the context of CSR, as well as speaking about corporate taxes, as it is established. We view terms like ‘firm’, ‘enterprise’ or ‘business’ to primarily refer to something which is physical, like production facilities, operations, or actions. See also Posner 1992 , p. 409. In many ways, sustainable and responsible investment (SRI) is a mirror image of CSR. When making their investment decisions, investors

References Andersen, T.M., et al. (2007), “The Nordic Model - Embracing Globalisation and Sharing Risks, The Research Institute of the Finnish Economy, ETLA B232. Bucovetsky, S. and J.D. Wilson (1991), Tax Competition with Two Tax Instruments”, Regional Science and Urban Economics, 21, 333-350. Chen, D. and J. Mintz (2012), “2012 Annual Global Tax Competitiveness Ranking - A Canadian Good News Story”, SPP Research Paper, Vol. 5 Issue 28. Diamond, P. and J. Mirrlees (1971), “Optimal Taxation and Public Production I Production efficiency” American Economic Review

1 Introduction Since 2013, when Vodafone published its ground-breaking Tax Risk Management Strategy, Available at the time of writing at . prescribed levels of acceptable tax risk have been used to articulate degrees of corporate responsibility with regard to tax. In Vodafone’s case, the claim was as follows: The Group aims for certainty on tax positions it adopts but where tax law is unclear or subject to interpretation, written advice or confirmation will be

1 Introduction Multinationals’ tax practices are the subject of much discussion nowadays. During the last decade, the amount of tax that multinational enterprises (MNEs) pay has become a subject of interest to much larger circles of actors than just the tax authorities. The media has been reporting stories about tax avoidance and/or companies not paying their “fair share” of taxes. For instance, the tax planning techniques used by Amazon, Starbucks and Google have gained particular focus. In addition, various non-governmental organizations (NGOs), such as Tax

References Angrist, J.D., and Pischke J.S., 2010. The Credibility Revolution in Empirical Economics: How Better Research Design Is Taking the Con out of Econometrics. Journal of Economic Perspectives, 24(2): 3-30. Atkinson, A.B. and Stiglitz, J.E., 1976. The Design of Tax Structure: Direct Versus Indirect Taxation. Journal of Public Economics 6, 55-75. Attanasio, O., Banks, J. and Wakefield, M., 2005. Effectiveness of tax incentives to boost (retirement) saving: theoretical motivation and empirical evidence. OECD Economic Studies, 39(2), 145-167. Banks, J. and

References Aristotle: Nicomachean Ethics. Armour, John - Hansmann, Henry - Kraakman, Reinier: What is corporate law? In “The Anatomy of Corporate Law”, Oxford University Press 2009, pp. 1-34. Avi-Yonah, Reuven S.: The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility. Delaware Journal of Corporate Law 2005, pp. 767-818. Avi-Yonah, Reuven S.: Corporate Social Responsibility and Strategic Tax Behavior. University of Michigan Law School 2006. Webpage: (7

1 Introduction Since the beginning of the 21st century, there has been significant changes in national corporate income tax rates worldwide. The underlying reason for these changes is that countries aspired to attract investment and stimulate business growth, which has resulted in a major trend toward decreasing the tax rates that firms pay for their profits ( Dobbins and Jacob 2016 ). For example, the average corporate tax rate (CTR) was 30.42 percent in 2000 and 22.43 percent in 2017 for the Organisation for Economic Co-operation and Development (OECD) member

1 Introduction Like many other countries, Belgium faces an important challenge in designing its corporate income tax (CIT) system. On the one hand, the CIT is an important revenue source and plays a key role in ensuring neutrality of the taxation of business income. On the other hand, the system needs to adapt to the emerging international trends. For instance, international initiatives in the OECD and the EU require adjustment in the tax treatment of multinational corporations. Moreover, tax competition urges countries such as Belgium to keep tax rates in line

References Altshuler R. and Hubbard R.G. (2003), The effect of of the tax reform act of 1986 on the location of assets in financial services firms. Journal of Public Economics 87, 109-127. Apel M. and Södersten J. (1999), Personal taxation and investment incentives in a small open economy. International Tax and Public Finance 6, 79-88. Arena M. and Kutner G. (2015), Territorial Tax System Reform and Corporate Financial Policies. Review of Financial Studies, Review of Financial Studies, forthcoming. Athanasiou A. (2014), U.S. Drug Companies Seeing Green in Irish

-63. Borgarskjalasafn Reykjavíkur. (1940). Jón Sveinsson, vegna umsóknar um skattstjórastöðu 3. október 1940. Bjarni Benediktsson. Einkaskjalasafn nr. 360, (2-8). Borgarskjalasafn Reykjavíkur, Reykjavík. Boukalas, P. (2015, 3 March). The Greek tax drama, Retrieved from Brunell, T. L. (2005). The Relationship Between Political Parties and Interest Groups: Explaining Patterns of PAC Contributions to Candidates for Congress. Political Research Quarterly, 58(4), 681-688. Central Bank of