Ethics and Taxation: Governance in the pCbCR Era
2026 is the first year public country-by-country reporting (pCbCR) obligations take effect under EU and Australian rules, with the first mandatory disclosures now due. PwC's latest tax transparency study found that even with the rules live, only 3.5% of large multinationals published a full CbCR report last year — a gap between what regulation requires and what companies are actually prepared to disclose. That gap is exactly the territory this book maps.
Ethics and Taxation: Navigating Responsibility in the Evolving Tax Landscape, edited by Elly van de Velde and Jo Badisco for Kluwer Law International, examines the ethical responsibilities of tax advisers, corporations and policymakers at a moment when tax has moved from a back-office compliance function to a front-line governance issue that boards are expected to own.
The book works through the boundary between tax avoidance and aggressive planning, the transparency obligations now attaching to public disclosure, and how tax governance fits into broader corporate ESG frameworks — the same frameworks driving CSRD and CSDDD compliance work across Europe this year.
It pairs naturally with the rest of our Taxation catalogue, particularly for institutions building out governance and compliance-adjacent collections alongside core tax law titles.
Q&A
Q: Does this book address ESG and tax together?
A: Yes — it connects tax ethics and transparency obligations to broader corporate ESG governance frameworks, including the disclosure pressures now driven by CSRD and public country-by-country reporting.
Q: Is this focused on advisers or corporations?
A: Both — it covers the ethical responsibilities of tax advisers, in-house tax functions and policymakers.
Q: What is the central tension the book explores?
A: The gap between legal tax compliance and public expectations of fairness and transparency in tax practice — the same gap current pCbCR disclosure data shows most multinationals still haven't closed.
Q: Who edited this volume?
A: Elly van de Velde and Jo Badisco, scholars working at the intersection of tax law and professional ethics.
Q: Where can I buy this book?
A: From CLNZ Books at clnzbooks.com. The price includes worldwide shipping, and payment can be made by credit card or PayPal.