Corporate crime refers specifically to crimes committed by companies rather than individuals (although individuals might well be found to have ultimate criminal responsibility, e.g. the CEO). Most commonly corporate crimes will involve fraud or tax evasion. Historically, these crimes have not been routinely prosecuted; but, in recent years, more companies have been held accountable for these crimes, although often arrangements are arrived at outside the criminal justice system (e.g. between large companies and governments in relation to their tax affairs, as in the case of Starbucks in 2014)