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Tax Avoidance V. Ethics and the Boards Role “Tax Avoidance v. Ethics and the Boards Role”Introduction“The role played by professionals is an important one that often gives rise to ethical dilemmas” (Higgs-Kleyn and Kapelianis, 1999, p. 370). Avoidance is an ethical dilemma tax practitioners are frequently faced with. Tax accountants have dual responsibility; to clients.