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A.G. Jallai LLM

Promovendus 

Tilburg Law School
Department of Tax Law

Expertise

The topic of Ave's PhD research is 'Corporate Social Responsibility and Tax Avoidance - Does One Exclude the Other?'

In her PhD-project she analyses the challenges of globalization on the use of law in the context of international business taxation. She is focusing on multinational corporations (MNCs) that claim to be socially responsible companies. In her research she studies theories and practices on tax avoidance, corporate governance, and corporate social responsibility (CSR), in order to develop a framework for socially responsible tax planning (as a soft law instrument); thus, the use of tax law is placed in the context of CSR. This means that she aims to study if CSR companies should move beyond the strict compliance with the letter of the (tax) law, and if yes, she will continue exploring if some company law regulations (on corporate governance; CG) may hinder this.

The reasons why tax should, yet is not, integrated into CSR will be studied and tested through interdisciplinary (e.g. economics, ethics), comparative (various CG regimes) and empirical (interviews) research.

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Laatst bewerkt: 17 mei 2018