Shot by Both Sides Tax the Accounting Profession and the International Public Interest

Abstract

Abstract-At the heart of a profession is a commitment to serve and protect the public. This paper offers a metaphor in the hope it provides insight into the nature and uses of the term, the public interest, in the international accounting profession. Is the international public interest the black hole at the centre of galaxy of global professional accountancy? Does the relationship of tax haven and accountants lend insight to the issue?