This paper examines the concept of the electronic commerce company (e-company) from a tax strategy perspective. E-company development is examined alongside traditional models of company growth and global expansion. The e-company is potentially multinational from genesis, operating without...

This paper investigates responses to tax related ethical issues facing firms, an area where there has been little prior research. As perceptions may be determined by response to different legal systems and regulations, we examine responses to a series of ethical questions posed to two groups of...

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, <CitationRef CitationID="CR51">1979</CitationRef>; Moral development. Advances in research and theory. New...</citationref>

This paper examines the issue of transfer pricing with particular reference to Japanese multinational companies against the background of recent press reports alleging the misuse of this pricing mechanism to locate artificially group profits in countries where a tax advantage may be obtained....

This paper forms one of a series examining aspects of transfer pricing from a Japanese perspective. In earlier work the authors examined prevalent allegations that global companies, especially Japanese multinationals, operated transfer pricing policies to the deliberate disadvantage of host...