In effect, countries must cede their tax sovereignty over US multinationals operating within their own borders – or face ...

This submission to the UN Human Rights Office’s call for input on human rights and just transition emphasises the crucial role of equitable tax systems in advancing climate justice and protecting ...

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 ...

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 ...

Tax justice supports the realisation of human rights in all countries. It raises revenue, redistributes wealth and income, and reprices public “bads” such environmental pollution. Importantly, and ...

“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.

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 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 ...

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 ...

Contrary to public belief, the biggest tax havens in the world are not small palm-fringed islands. Analysis of OECD data shows that the UK (and its overseas dependencies), the US, Luxembourg, the ...