Decisions are made under the pressure of social scrutiny and there are demands for greater public supervision by NGOs, ESG and the world at large. This panel will analyse the challenges that corporate taxpayers face in keeping a balance between corporate citizenship and financial optimisation.

Topics include:

• Is taking advantage of incentives for investments, such as green or social policy tax incentives, viable given public scrutiny?;
• Are there changes in structuring and tax planning as a result of the rules on tax transparency, disclosure and the impact of NGOs and ESG?;
• Are HNWI and UHNWI taking into consideration social scrutiny and citizenship in their tax planning?;
• Has their attitude changed towards tax planning when it may affect their social reputation?; and
• Are the courts being influenced by public opinion?