CONCEPTS


 * This is the wiki-space of the course CSR: From principle to practice. Here we create an English encyclopedia for concepts and actors central to understanding tax havens - especially in relation to CSR. The tone should be academic and the sources should be trustworthy and when possible peer reviewed - Wikipedia entries are under no circumstances to be used as sources.**


 * Accountability
 * ‍‍‍Automatic Exchange of Information (OECD)
 * (the) __Big Four__
 * Bitcoin
 * British Overseas Territories
 * Capital flight
 * The City of London Corporation
 * Corporate citizenship
 * Corporate identity
 * Corruption
 * Corporate Social Responsibility
 * Delaware
 * Distributive justice
 * Digital currencies
 * Double Irish
 * European Tax Havens
 * Financialization
 * Financial Secrecy
 * Foreign Account Tax Compliance Act (FATCA)
 * ‍‍‍Fraud Triangle Framework
 * General Anti Avoidance Rule (GAAR)
 * Latvia
 * ‍‍‍Legitimacy theory
 * Mimetic pressure in OFC
 * Moral free spaces
 * Money laundering
 * ‍‍‍Multinational corporations (MNCs)
 * OECD's Global Forum on Transparency and Exchange of Information
 * Offshore finance centres
 * Responsible tax
 * ‍‍‍Risk management ethics
 * ‍‍‍Round tripping‍‍‍
 * Shareholder wealth maximization
 * ‍‍‍Social contract‍‍‍
 * Tax amnesty
 * Tax avoidance
 * Tax compliance
 * Tax consultant
 * Tax evasion
 * Tax haven
 * Tax Information Exchange Agreement (TIEA)
 * Tax Justice Network
 * Tax planning
 * Transfer pricing
 * Transparency
 * Savings Tax Directive (EU)
 * UN Principles for Responsible Investment ( UNPRI)
 * VAT fraud