Ethics: the future of tax planning

Morality and ethics now dominate the international tax planning landscape, raising major questions for companies, legislators and advisers. Even in specific cases, the issues are rarely black and white.

In this guide we aim to shed some light on the grey areas and set the debate in context. While we cannot claim to have definitive answers to the complex questions involved or to cover the myriad variations involved, we do offer some practical pointers for best practice.