References
- Murphy, R., 2003. A Proposed International Accounting Standard: Reporting Turnover and Tax by Location, Proposal prepared on behalf of the Association for Accountancy and Business Affairs. Available from: http://visar.csustan.edu/aaba/ProposedAccstd.pdf [Accessed 14 December 2018].
- Oats, L. and Tuck, P., 2019. Tax avoidance: is tax transparency the solution? Accounting and Business Research, 49 (5), 565–583.