When it comes to large companies’ tax disclosure, the influence of the CEO is critical.
Articles on international tax regulation
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Section 891 has never been used. But it gives the US president sweeping powers, which could have profound effects on existing global tax agreements if used.
The latest instalment of leaks about the super-rich using offshore tax havens to hide their wealth has been published.
Top contributors
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Professor of International Politics, City St George's, University of London
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Visiting Professor of Tax Law, New York University, and Professor of Law, The University of Melbourne
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Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology
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Professor, QUT Business School and research leader Accounting for Social Change research team, Queensland University of Technology
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Postdoctoral Research Fellow in International Taxation, Queensland University of Technology