Tax havens, COVID-19 and sustainability
By Sara Jespersen At CBS we will host a workshop and two public events (see below for sign up) on corporate tax and inequality...
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Jun 30, 2022
Environmentally sound and financially rewarding? Key findings from an exploratory study on the Science Based Targets Initiative (SBTi)
By Milena Bar, Ottilia Henningsson, & Dr. Kristjan Jespersen ◦ 5 min read ◦ The Science-Based Targets initiative aligns firms’ emission reduction targets with a...
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Jun 27, 2022
Constructing Social Portfolios: A Quantitative versus Screening Approach
By Alina Hofer, Lea Katharina Kasper & Dr. Kristjan Jespersen ◦ 5 min read ◦ When we talk about ESG, one could argue that there...
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Jun 24, 2022
Corporate social responsibility and societal governance
By Jeremy Moon ◦ 3 min read ◦ Russia’s invasion of the Ukraine reminds us that corporate social responsibility (CSR) is both a reflection of the times...
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Jun 23, 2022
Do nudges work in organisations?
By Leonie Decrinis ◦ 3 min read ◦ Introduced by Thaler and Sunstein in 2008, nudges have become popular policy tools to change the behaviour of...
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Tagged: Corporate Tax
Responsible Tax in Multinational Enterprises – Why?
By Peter Koerver Schmidt The tax practices of multinational enterprises (MNEs) attract massive interest in these years from the general media, policymakers as well...
Thinking outside the box on corporate tax practice
Corporate tax practice of multinational corporations (MNC) have been the topic of intense debate in the media and among policy makers in recent years. Most recently the news broke that Amazon would pay zero tax on their more than 11 billion profit in 2018. The OECD have coordinated a large project on the topic and involved countries around the world in discussing attempted solutions to the issue of “base erosion and profit shifting” which is the technical term for states finding it challenging to tax the profits of MNCs.