The tax practices of multinational enterprises and wealthy individuals are being increasingly questioned and scrutinized…Tax abuses are in the media spotlight and on the international political agenda. But why are tax abuses becoming so important? First, there is the immense magnitude of the issue...Secondly, there is an important ethical dimension to the issue…This leads to a number of important legal and policy questions related to tax abuses…What types of tax structures and transactions have the greatest impact on the revenues of developing and developed countries? What are the most effective reforms required to confront tax abuses? What are the responsibilities of states and business enterprises to implement those reforms?... [refers to Amazon, Google, Starbucks]