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Tax & Corporate Social Responsibility

David F Williams of KPMG's Tax Business School® considers how corporate social responsibility principles apply in the area of taxation
In recent years considerations of corporate social responsibility (CSR) have come to play a significant part in the decision-making process within companies. The application of CSR to tax issues has not received so much attention but this is beginning to change.
What is CSR?
The UK Government 'Gateway to Social Responsibility' website describes CSR as 'essentially … how business takes account of its economic social and environmental impacts in the way it operates — maximising the benefits and minimising the downsides'. These three (overlapping) strands of thought — economic social and environmental — are sometimes referred to...

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