Tax Battles: The dangerous global race to the bottom on corporate tax

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Author(s)
Berkhout, Esme
Publication date
2016-12-12
Subject
Economics
Inequality
Private sector
Keywords
Finance
Business
Corporate responsibility
Taxation
Transparency
Tax havens
BEPS
Corporate tax dodging
British Virgin Islands
Cura ao
Country
Australia
Bahamas
Barbados
Belgium
Bermuda
Cayman Islands
Cyprus
Denmark
France
Germany

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Publisher(s)
Oxfam
Document type
Briefing paper
Description
Collecting tax is one of the key means by which governments are able to address poverty and inequality. But big business is dodging tax on an industrial scale, depriving governments across the globe of the money they need to address poverty and invest in healthcare, education and jobs. This report exposes the world's worst corporate tax havens - extreme examples of a destructive race to the bottom on corporate tax which has seen governments across the globe slash corporate tax bills in an attempt to attract business. It calls on governments to work together to put a stop to this before it is too late.
Pages
46
ISBN
978-0-85598-848-7
URI
http://hdl.handle.net/10546/620159
Additional Links
https://policy-practice.oxfam.org.uk/publications/tax-battles-the-dangerous-global-race-to-the-bottom-on-corporate-tax-620159
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