When speaking of the ethics of giving tax advice, whether by a lawyer or an accountant, what often comes to mind concerns the ethics of advising clients as to ways of reducing their tax liability. This necessarily triggers a variety of views, often impacted by individual so-called ‘ethical tolerance’, rather than a concrete principle. This article instead focuses on an ethical domain for tax advisers with an ostensibly more concrete application, namely the application of conflicts of interest rules in tax practice.
Dal Pont, Gino
"Ethical conflicts and the tax practitioner,"
Revenue Law Journal:
1, Article 2.
Available at: http://epublications.bond.edu.au/rlj/vol24/iss1/2