Abstract
This paper seeks to determine whether there may be a conflict between the obligations imposed on directors by the common law and legislation (primary and delegated) and the demand to pay a fair share of tax. As part of this review the paper considers the role played by legal and accounting advisors to these corporations.
Disciplines
Tax Law
Date of this Version
December 2010
Recommended Citation
Kalmen Datt, "A Fair Share of Taxes-A Bridge Too Far?" (December 2010). University of New South Wales Faculty of Law Research Series 2010. Working Paper 73.
http://law.bepress.com/unswwps-flrps10/art73
Comments
This article was published in Datt, K., Tran-Nam, B. and K. Bain (Eds), International Tax Administration: Building Bridges, CCH, Sydney. This paper may also be referenced as [2010] UNSWLRS 73.