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The video recordings of our recent event, "The Conundrums of Tax Professionals: Technology, Whistleblowing, and Ethical Decision-Making," which focused on the "Gray Area" of taxation and the role that professionals play within such an obscure zone, are now publically available and may be accessed on the Corporate Crime Observatory at the following link:

The event, which represented the second part of the session entitled “Compliance, Avoidance, and Evasion in Taxation: The Role of Professionals - The Gray Area,” was designed to engage in a thematic examination of the ambiguous domain known as the "gray area" in taxation, a realm where taxpayers' actions oscillate between legality and illegality. In particular, the three thematic panels focused on distinct but interconnected topics concerning the "Gray Area" of taxation. The first panel investigated the lack of transparency in the practices of tax professionals, evaluating the influence of significant leaks like the Panama Papers and the ethical dilemmas in reporting illicit activities. The second panel explored the evolving role of technology and digital innovation in the gray area. It assessed how future technological advancements, such as artificial intelligence, influenced the roles, responsibilities, and ethical considerations of tax professionals. Finally, the third panel delved into the notion of moral distress, examining the emotional and psychological conflicts individuals will face when their ethical or moral beliefs are challenged, especially within a professional context.

The International Roundtable was organized by the Corporate Crime Observatory (CCO) in partnership with Boston College Law School and Manchester Law School. The event was led by Prof. Diane Ring, Dr. Costantino Grasso, and Dr. Donato Vozza.

For further information, and to access the details about the event and the panelists, please visit the official event website at the following address:

The video recordings of the event are the following ones:

  • Opening Remarks by Costantino Grasso

  • Case Study - Innovation and AI in Corporate Taxation: A Story of Organizational Resistance, Ethical and Governance Issues by Wouter Van Gelderen

  • Section 1: Transparency and Whistleblowing

This section delves into the lack of transparency surrounding tax professionals’ practices. It highlights the impact of notable leaks like the Panama Papers in uncovering instances of tax abuse. The analysis also considers the ethical dilemma faced by tax professionals in reporting illegal activities and the broader implications of exposing ethically questionable practices. Factors contributing to the determination of public interest in uncovering tax abuse are examined, along with the role of transparent beneficial owner registers in preventing malpractice.

  • Section 2: Technology and Innovation

This section explores the role of technology and digital innovation within the realm of gray area taxation. It investigates how advancements in technology shape the roles, responsibilities, and practices of tax professionals. It delves into the influence of artificial intelligence on gray area tax operations examining the potential for tax professionals to leverage innovations like AI and machine learning to navigate and exploit gray areas while considering ethical considerations and implications for accountability.

  • Section 3: Moral Distress and Tax Professionals

Moral distress refers to a psychological and emotional state that arises when individuals face situations where their personal values, ethical principles, or moral beliefs are challenged or compromised. It occurs when individuals are aware of the morally right course of action but face constraints that prevent them from acting accordingly because they find themselves in circumstances that require them to make decisions or take actions that conflict with their deeply held moral convictions. Moral distress can emerge in various contexts, including professional environments.


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