The EU Directive 2021/2021 This directive, which entered into force in December 2021 and applies to fiscal years commencing ...

Marla Dukharan, a Trinidad-born economist and dynamic leader in Caribbean economic justice, has built a distinguished career addressing the structural challenges impacting the region’s progress. With ...

“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.

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 ...

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 ...

Reforming the international tax system is our only shot to find the means to mobilise missing climate finance in the necessary order of magnitude. The current international tax regime leaves trillions ...

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 ...

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 ...

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 ...

The “axis of tax avoidance” refers to the four countries responsible for over half of all the tax losses that countries lose to tax havens: the UK, Luxembourg, the Netherlands and Switzerland.

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 ...