Corporate Tax and Beyond-Compliance Norms

Pour la première présentation dans le cadre du Colloque Spiegel Sohmer sur la politique fiscale, la Chaire Stikeman en droit fiscal a le plaisir d'accueillir le professeur Wayne Norman.

Les présentations et les discussions, bien qu’ayant lieu dans le cadre d’un cours, seront ouvertes tant au public qu'aux étudiants et universitaires. Tous sont les bienvenus.

Pour la liste complète des conférienciers, visitezt www.mcgill.ca/tax-law/events

Résumé

(En anglais seulement) Using the media's recent coverage of Apple's tax avoidance strategies as a case study, Professor Norman will discuss how we ought to understand and rationalize corporate social responsibility and self-regulation norms emerging around the taxation of multinationals, and whether these rationalizations are, or should be, different than the rationalization of corporate tax regulation.

Wayne Norman is Mike and Ruth Mackowski Professor of Ethics in the Kenan Institute for Ethics and the Department of Philosophy at Duke University. His work focuses on business ethics and his published work includes numerous books and journal articles, as well as contributions to “Ethics for Adversaries: How to Play Fair When You’re Playing to Win.”