Browsing Chr. Michelsens Institutt by Subject "Tax Avoidance"
Now showing items 1-2 of 2
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Preventing the misuse of shell companies by regulating corporate service providers
(U4 Brief 2013:7, Report, 2013-10-28)Corporate service providers supply the shell companies that are commonly used to launder illicit funds, including the proceeds of corruption. Effectively regulating these service providers is one important way to limit ... -
Professional Agency in the Ecology of Wrongdoing
(CMI Working Paper WP 2018:8, Working paper, 2018-06-01)This study offers an account of individual agency within a constructivist view of professional wrongdoing. The main contribution is a model in which the neglected role of individual professionals is foregrounded, offering ...