Corporate social responsibility and tax planning : from private to public regulation
Conteúdo restrito em respeito à legislação de direitos autorais.
| Principais autores: | Gomes, Marcus Lívio, 1966-, Abreu, Paula Santos de |
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| Tipo de documento: | Artigo |
| Idioma: | Inglês |
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trf2_124250 |
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Corporate social responsibility and tax planning : from private to public regulation Gomes, Marcus Lívio, 1966- Abreu, Paula Santos de RESPONSABILIDADE SOCIAL EMPRESA PLANEJAMENTO DIREITO TRIBUTÁRIO REGULAMENTAÇÃO ELISÃO FISCAL Conteúdo restrito em respeito à legislação de direitos autorais. Os fascículos constantes no campo "FONTES-PERIÓDICO-AVULSA" não fazem parte do acervo da Biblioteca. CONTENTS: 1. Introduction; 2. Abusive tax planning; 3. What is corporate social responsibility (CSR)?; 4. CSR and tax planning; 5. Initiatives to regulate CSR; 6. The enforceability of CSR; 7. Tax planning and the principle of solidarity; 8. Conclusions. Produção intelectual. Corporate Social Responsibility (CSR) is a subject that is gaining increasing importance not only in the domestic sphere of companies, but also in the national and transnational agendas. Currently, there are hardly any companies that have not been facing demands to institute more responsible practices beyond the social and environmental areas. Communities and current public opinion also expect companies to act differently when it comes to the payment of taxes. The mere compliance with the cold letter of the law when creating corporate tax planning, whose effects imply the unreasonable reduction of taxes, is no longer tolerated. Nevertheless, the regulatory initiatives undertaken by government authorities have not been sufficient to curb the tax arrangements of large multinational companies, facilitated by the different existing tax policies of the International Tax Regime. For this reason, it has been increasingly necessary to count on the "voluntary" participation of these corporations to determine a solution to tackle abusive tax planning. Following this trend, there has been significant interest in regulating CSR at the transnational level. The objective of this study is to understand how these efforts will shape CSR in terms of tax planning. [s.d.] Artigo de Revista application/pdf http://biblioteca.trf2.jus.br/sophia_web/index.asp?codigo_sophia=124250 Inglês http://biblioteca.trf2.jus.br/sophia_web/index.asp?codigo_sophia=124250&midiaext=72216 |
| institution |
TRF 2ª Região |
| collection |
TRF 2ª Região |
| language |
Inglês |
| topic |
RESPONSABILIDADE SOCIAL EMPRESA PLANEJAMENTO DIREITO TRIBUTÁRIO REGULAMENTAÇÃO ELISÃO FISCAL |
| spellingShingle |
RESPONSABILIDADE SOCIAL EMPRESA PLANEJAMENTO DIREITO TRIBUTÁRIO REGULAMENTAÇÃO ELISÃO FISCAL Gomes, Marcus Lívio, 1966- Abreu, Paula Santos de Corporate social responsibility and tax planning : from private to public regulation |
| description |
Conteúdo restrito em respeito à legislação de direitos autorais. |
| format |
Artigo |
| author |
Gomes, Marcus Lívio, 1966- Abreu, Paula Santos de |
| title |
Corporate social responsibility and tax planning : from private to public regulation |
| title_short |
Corporate social responsibility and tax planning : from private to public regulation |
| title_full |
Corporate social responsibility and tax planning : from private to public regulation |
| title_fullStr |
Corporate social responsibility and tax planning : from private to public regulation |
| title_full_unstemmed |
Corporate social responsibility and tax planning : from private to public regulation |
| title_sort |
corporate social responsibility and tax planning : from private to public regulation |
| publishDate |
[s.d |
| url |
http://biblioteca.trf2.jus.br/sophia_web/index.asp?codigo_sophia=124250 |
| _version_ |
1867011857767727104 |
| score |
12,069173 |