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Document typeDiscussion paper
Tax is an issue of good corporate governance and responsible business practice.
This discussion paper, written jointly with ActionAid and Christian Aid, proposes what 'good' looks like in responsible corporate tax behaviour, and contains a wide range of positive behaviours and actions companies can undertake to go beyond legal compliance and result in significant gains for developing countries.Â
Companies, too, will benefit because responsible tax behaviour helps mitigate risk and is in companies' own long-term interest. The best companies - and their investors - recognise that their success is inseparable from the success of the society in which they operate.
This paper will be of great interest to companies and investors seeking to place tax management squarely at the heart of responsible and truly sustainable business.