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    Still Broken: Governments must do more to fix the international corporate tax system

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    Author(s)
    Weyzig, Francis
    Publication date
    2015-11-10
    Subject
    Economics
    Keywords
    Finance
    G20
    Inequality
    Corporate taxation
    Base erosion and profit shifting
    OECD
    Country
    Bermuda
    Honduras
    
    Metadata
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    Publisher(s)
    Tax Justice Network
    Global Alliance for Tax Justice
    Public Services International
    Oxfam International
    Document type
    Briefing note
    Description

    The gap between where companies pay tax and where they really do their business is huge, as shown by new research described in this briefing. In 2012, US multinationals alone shifted $500-700bn, mostly to countries where these profits are not taxed, or taxed at very low rates. G20 countries themselves are among the biggest losers. The measures recently announced by the OECD leave the fundamentals of a broken tax system intact and do not stop the race to the bottom in corporate taxation. G20 governments must do more and should strongly support further reforms.

    Pages
    12
    ISBN
    978-1-78077-973-7
    URI
    http://hdl.handle.net/10546/581878
    Additional Links
    https://policy-practice.oxfam.org.uk/publications/still-broken-governments-must-do-more-to-fix-the-international-corporate-tax-sy-581878
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