Purpose This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management schemes in an international context. The strategic adoption of transfer pricing by transnational corporations is controversial since it affects wealth transfers. Design/methodology/approach This paper adopts a micro-rhetorical analysis of submissions to a recent government Inquiry in Australia based on Aristotle's appeals of logos, ethos and pathos. The arguments used by Chevron Australia, and its protagonist civil society organisation, the Tax Justice Network highlight the vexed nature of tax management schemes. Findings Transfer pricing (TP) is more than a mere technical practice, as it involves wealth transfers initiated by powerful economic players. From a neoliberal justification of fair markets and shareholder wealth maximisation, the moral ambiguity is attenuated because it is accepted as a normative social ideal. Originality/value Prior studies on TP and tax schemes are primarily theoretical and conceptual. This paper adopts a rhetorical approach which provides important insights into the communication devices used to legitimate taken-for-granted ideas about corporate actions.
This chapter provides an analysis of the journey an Australian regional airline has adopted to navigate the extreme challenges posed by the effect of COVID-19 on the passenger aviation sector. Operating in a deregulated and highly competitive sector characterized by competing stakeholder requirements, this regional airline initially responded to the crisis by ceasing almost all its passenger operations. Simultaneously, the airline proactively lobbied the Australian government on behalf of regional carriers in an attempt to highlight the severity of the crisis. The analysis of the financial reports of this airline presents a stark view of the financial consequences of the global pandemic. Despite the negative financial outcomes they recorded, the regional airline predicts a return to profitability as soon as the impact of their strategic response, supported by government intervention, is realized and as soon as the effect of the pandemic is mitigated by vaccination rates and by a gradual return to COVID-19 normal operations.
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