ACCA：2024年全球企业税收政策：原则与实践研究报告（英文版）

Paying taxes has been described as ‘the price we pay for a civilised society’ – something with which few people would disagree. But while that formulation works for individuals, it is harder to apply to corporate bodies. As humans we can easily accept that we are a part of society, and our relations with other people will be based on a wide range of assumptions, emotions and self-imposed rules. Nonetheless, to the extent that businesses have their own legal personality, their behaviours are d