The paper is an excellent example of the role that the IMF can take to bring about real progress on beneficial ownership ...
Countries at the UN are currently negotiating the parameters of a UN framework convention on tax, which could deliver the ...
In the next six months, United Nations member states will have to decide on the terms of reference for a UN framework convention on international tax cooperation (UNFCITC). This means that they will ...
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 ...
“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 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 ...
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 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 ...
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 ...
Tax justice refers to ideas, policies and advocacy that seek to achieve equality and social justice through fair taxes on wealthier members of society and multinational corporations. To this end, tax ...