References
- Agencia Tributaria. (2010). El Foro de Grandes Empresas y la Agencia Tributaria presentan el código de buenas prácticas tributarias. Retrieved from: http://www.agenciatributaria.es/AEAT.internet/Inicio/La_Agencia_Tributaria/Sala_de_prensa/Notas_de_prensa/2010/El_Foro_de_Grandes_Empresas_y_la_Agencia_Tributaria_presentan_el_codigo_de_buenas_practicas_tributarias.shtml [Accessed: 2018-06-20].
- Barford, V. & Holt, G. (2013). Google, Amazon, Starbucks: The rise of ‘tax shaming’. Retrieved from: http://www.bbc.com/news/magazine-20560359 [Accessed: 2018-04-07].
- Board of Taxation. (2015). A tax transparency code: Consultation paper. Retrieved from: http://taxboard.gov.au/files/2015/08/Tax-transparency-code-consultation-FINAL.pdf [Accessed: 2018-06-19].
- Botha, M. (2016). Tax Governance and King IV™. Retrieved from: https://www.bdo.co.za/en-za/insights/2016/tax/tax-governance-and-king-iv [Accessed: 2018-04-10].
- Davis Tax Committee. (2014). Davis Tax Committee Interim Report: Addressing base erosion and profit shifting in South Africa. Retrieved from: http://www.taxcom.org.za/docs/New_Folder/1%20DTC%20BEPS%20Interim%20Report%20-%20The%20Introductory%20Report.pdf [Accessed: 2018-03-28].
- Davis Tax Committee. (2016). Second and Final Report on base erosion and profit shifting. Retrieved from: http://www.taxcom.org.za/docs/New_Folder3/1%20BEPS%20Final%20Report%20-%20Executive%20Summary.pdf [Accessed: 2018-04-10].
- Deloitte. (2016a). King IV: Independent directors. Retrieved from: https://www2.deloitte.com/content/dam/Deloitte/za/Documents/governance-risk-compliance/za_Deloitte_KingIV_Independent_Directors_01032017.pdf [Accessed: 2018-04-10].
- Deloitte. (2016b). King IV bolder than ever. Retrieved from: https://www2.deloitte.com/content/dam/Deloitte/za/Documents/governance-risk-compliance/ZA_King_IV.pdf [Accessed: 2018-06-20].
- Gribnau, J. (2016). Belastingen als een olifant. Nederlands Tijdschrift voor Fiscaal Recht.
- Harduth, N. & Sampson, L. (2016). A Review of the King IV Report on Corporate Governance. Retrieved from: https://www.werksmans.com/wp-content/uploads/2013/05/061741-WERKSMANS-king-iv-booklet.pdf [Accessed: 2018-04-10].
- HMRC (Her Majesty’s Revenue and Customs). (2015). Code of Practice on Taxation for Banks, Annual Report. Retrieved from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/417655/Code_of_Practice_on_Taxation_for_Banks.pdf [Accessed: 2018-06-20].
- HMRC (Her Majesty’s Revenue and Customs). (2016). Finance Act 2016. Retrieved from: http://www.legislation.gov.uk/ukpga/2016/24/contents/enacted/data.htm [Accessed: 2018-06-20].
- Holland, K., Lindop, S., & Zainudin, F. (2016). Tax avoidance: A threat to corporate legitimacy? An examination of companies’ financial and CSR reports. British Tax Review, 3.
- KPMG (Klynveld Peat Marwick Goerdeler) (2011). New taxation era in China. Retrieved from: https://www.kpmg.de/docs/Tax_compliance_factsheet_ENG.pdf [Accessed: 2018-06-20].
- McCartin, P. (2016). Australian Federal Budget targets multinationals and large companies. Retrieved from: https://www.linkedin.com/pulse/australian-federal-budget-targets-multinationals-large-paul-mccartin?trk=hpfeed-article-title-like [Accessed: 2018-06-20].
- OECD (Organisation for Economic Cooperation and Development). (2015). Transfer pricing documentation and country-by-country reporting, Action 13–2015 Final Report. Paris: OECD Publishing. Retrieved from: http://dx.doi.org/10.1787/9789264241480-en [2018-03-28].
- OECD (Organisation for Economic Cooperation and Development). (2016). Co-operative compliance: Building better tax control frameworks. Retrieved from: https://read.oecd-ilibrary.org/taxation/co-operative-tax-compliance_9789264253384-en#page2 [Accessed: 2018-04-10].
- Ring, D. (2014). Papers on selected topics in protecting the tax base of developing countries: Transparency and disclosure.
- SARS (South African Revenue Service). (2016). Regulations for purposes of paragraph (b) of the definition in ‘International Tax Standard’ in section 1 of the Tax Administration Act, 2011 (Act no. 28 of 2011), promulgated under section 257 of the Act, specifying the changes to the Country-by-Country Reporting Standard for Multinational Enterprises. Retrieved from: http://www.sars.gov.za/AllDocs/LegalDoclib/SecLegis/LAPD-LSec-Reg-2016-07%20-%20Regulation%20R1598%20GG40516%20-%2023%20December%202016.pdf [Accessed: 2018-03-28].
- VBDO (De Vereniging van Beleggers voor Duurzame Ontwikkeling). (2014). ESG-integratie, toepassing en best-practices binnen de Nederlandse Markt. Utrecht: VBDO.
- VBDO (Dutch Association of Investors for Sustainable Development) & Oikos. (2014). Good tax governance in transition: Transcending the tax debate to CSR. Retrieved from: http://www.vbdo.nl/files/media/VBDO_A5_Good_Tax_Governance_D.pdf [Accessed: 2018-04-10].
- Van der Enden, X. (2016). Tax codes of conduct: Fit for purpose? Bulletin for International Taxation, 70(9).
- Verstappen, R., Van den Akker, M., & Kamp, L. (2016). Tax transparency benchmark 2016: A comparative study of 68 Dutch listed companies. Retrieved from: http://www.vbdo.nl/files/news/VBDOTaxTransparencyBenchmark2016.pdf [Accessed: 2018-04-09].