Briefing Papers
The Tax Justice Network has committed to preparing a series of briefing papers aiming to explain and analyse some of the key concepts and issues behind the question of tax justice. They will try to explain, both clearly and rigorously, the problems of achieving fair taxation internationally, some of the methods used by tax cheats and the tax planning industry to evade and avoid taxation, and what can be done to stop them and make taxes fairer and more effective. Other sources of information are also available in our Resources section and our A-Z archive.
Tax Justice Briefings are written by a network of researchers, academics, journalists and other specialists, and reviewed by a Panel of Experts prior to being posted to this website. Each Briefing will usually be approved by at least three members of the Panel of Experts. In most cases the name of the lead author is given at the end of each text.
Any comments or enquiries about Tax Justice Briefings should be directed to the coordinator of this project, Professor Sol Picciotto info@taxjustice.net. There are also a series of explanations of tax justice issues here.
Titles proposed for this series –
- A Tax Justice Glossary - pdf:
A longer 45-page glossary is also available on secrecyjurisdictions.com
- Source and Residence Taxation - pdf:
- Tax Havens: What and Where are They? - pdf:
- Tax Information Exchange Agreements - pdf:
- Information Exchange: the U.S. FATCA
- Trusts and their Uses - no briefing paper yet, but see this detailed blog
- Country by Country Reporting - A proposed new accounting standard
- Tax Competition - Download pdf:
- The EU Savings Tax Directive pdf:
- Transfer Pricing- no briefing paper yet, but see this web section
- Information Exchange between Tax Authorities- no briefing paper yet, but see this web section
- Offshore secrecy- no briefing paper yet, but see our Financial Secrecy Index and Mapping the Faultlines database
- Thin Capitalisation
- Intellectual Property Rights and Tax Planning
- Uses and Abuses of Accounts in Taxation
- Insurance and Reinsurance
- Proposals for an International Tax Organisation or a World Tax Authority
- Tax Avoidance and Evasion
- Tax Planning and Avoidance by Transnational Corporations
- The New Language of Tax
- Residence, Nationality and Domicile
- Trends in the Tax Burden
- Tax and Corporate Responsibility
- Tax Planning and Professional Responsibility
- Tax risk and corporate governance
- Taxes - What They Are - How They Work
- Income Taxation: Progressive, Regressive and Flat Rate
- Tax Incentives and Holidays
- Unitary Taxation and Global Apportionment
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