... in the CIT law of both countries. Design/methodology/approach It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions...

... of the relationship. Findings The findings stress that the drawing up of codes in Spain is relatively recent and highlight that Spanish codes have received a dual influence. On one hand, they set out responsibilities and principles towards stakeholders and many of them reflect corporate social responsibility...