The US walked out alone from a very positive kick off to the UN tax negotiations, after failing to get any other country to ...

US President Donald Trump has signalled plans to question the right of any country to tax American multinational corporations and is threatening to take countermeasures against countries that do not, ...

Unitary tax is a way of taxing multinational corporations based on where they genuinely do work – ie, employ staff, operate factories, sell goods and services – instead of where they setup shell ...

“Tax competition” is a euphemistic term for cutting corporate tax rates and deregulating to attract foreign investment based on the misconception that countries can compete like companies in a market.

Tax havens are located around the world. Most tax havens are rich countries, like Switzerland, Luxembourg, Britain or the United States, or dependencies of rich countries, like the British Virgin ...

Bob is the senior comparative policy and legal analyst at the Tax Justice Network. He studied law at KULeuven University in Belgium and completed his LL.M in European and International Tax Law at ...

Trusts can be abused to shield the identity of owners of wealth and muddle the status of ownership for the purpose of paying less tax and escaping the rule of law. Trusts have increasingly become one ...

The Tax Justice Network believes our tax and financial systems are our most powerful tools for creating a just society that gives equal weight to the needs of everyone. Every day, we inspire and equip ...

A beneficial owner is the real person, made of flesh and blood, who ultimately owns, controls or receives profits from a company or legal vehicle, even when the company, on paper, legally belongs to ...

The Tax Justice Network believes our tax and financial systems are our most powerful tools for creating a just society that gives equal weight to the needs of everyone. Every day, we inspire and equip ...

The Tax Justice Network believes our tax and financial systems are our most powerful tools for creating a just society that gives equal weight to the needs of everyone. Every day, we inspire and equip ...

The most common way multinational corporations abuse or avoid tax is by shifting the profits they make out of the countries where they genuinely do business and into tax havens. This allows the ...