Whistleblowing and investigative journalism: reputational damage and the private governance of aggressive tax planning

This volume has identified and analysed the growing political, regulatory and cultural challenges to aggressive tax avoidance strategies that multinational corporations (MN Cs) have been forced to confront over past decades. These include increasingly sophisticated legal instruments to claw back offshored revenue, and a renewed political imperative to plug leaks in the corporate tax base in the wake of the Financial Crisis (FC). In addition to the civil society organisations and legal developments discussed in earlier chapters, whistleblowers and journalists are emerging as important actors in the international tax regime, subjecting the tax strategies of some of the world's most profitable companies to unprecedented public scrutiny.