Reports

The Tax Justice Network publishes pioneering research on the operation of tax and financial systems, their impact on society, equality and the economy, and the world of offshore tax abuse and financial secrecy.
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2 February 2024

Proposal for ‘Business in Europe: Framework for Income Taxation’ (BEFIT): A wrong turn in the right direction

Proposal for ‘Business in Europe: Framework for Income Taxation’ (BEFIT): A wrong turn in the right direction
The BEFIT proposal's aim to introduce unitary taxation without formulary apportionment will do more harm than doing nothing at all.
31 January 2024

Formulary apportionment in BEFIT: A path to fair corporate taxation

Formulary apportionment in BEFIT: A path to fair corporate taxation
Estimates on the revenue implications of implementing EU-wide unitary taxation, in conjunction with the 15 per cent minimum tax.
17 January 2024

Submission to the UN Special Rapporteur on extreme poverty and human rights’ call for input: “Eradicating poverty in a post-growth context: preparing for the next Development Goals”

Submission to the UN Special Rapporteur on extreme poverty and human rights’ call for input: “Eradicating poverty in a post-growth context: preparing for the next Development Goals”
Submission to the UN Special Rapporteur on extreme poverty and human rights' call for input: "Eradicating poverty in a post-growth context: preparing for the next Development Goals"
16 January 2024

Submission to the Committee on Economic, Social Cultural Rights on the Fourth periodic report of the Republic of Ireland

Submission to the Committee on Economic, Social Cultural Rights on the Fourth periodic report of the Republic of Ireland
Ireland’s responsibility for the impact of international tax abuse on economic, social and cultural rights
20 December 2023

Why beneficial ownership frameworks aren’t working – and what to do about it

Why beneficial ownership frameworks aren’t working – and what to do about it
The "small data" approach is preventing beneficial ownership registers from being effective. Governments should switch to a "no-threshold" approach instead.
14 November 2023

Uses and purposes of beneficial ownership data

Uses and purposes of beneficial ownership data
Uses and purposes of beneficial ownership data
7 November 2023

Bahamas: Submission to the UN Independent Expert on the effects of foreign debt and human rights in support of the country visit to the Bahamas

Bahamas: Submission to the UN Independent Expert on the effects of foreign debt and human rights in support of the country visit to the Bahamas
Bahamas: Submission to the UN Independent Expert on the effects of foreign debt and human rights in support of the country visit to the Bahamas
7 November 2023

Submission to the UN Independent Expert on the effects of foreign debt and human rights’ call for inputs: “Fiscal legitimacy through human rights”

Submission to the UN Independent Expert on the effects of foreign debt and human rights’ call for inputs: “Fiscal legitimacy through human rights”
Submission to the UN Independent Expert on the effects of foreign debt and human rights’ call for inputs: “Fiscal legitimacy through human rights”
24 October 2023

Tracing the history of the tax justice: an independent assessment of 20 years of the Tax Justice Network 2003-2023

Tracing the history of the tax justice: an independent assessment of 20 years of the Tax Justice Network 2003-2023
This independent study by On Think Tanks presents an assessment of the Tax Justice Network’s 20-year history
25 July 2023

The State of Tax Justice 2023

The State of Tax Justice 2023
Countries are on course to lose US$4.8 trillion in tax to tax havens over the next 10 years. Countries must adopt a UN tax convention to avert the astronomical loss.
22 June 2023

Delivering climate justice using the principles of tax justice

Delivering climate justice using the principles of tax justice
This position paper presents a range of tax policies to meet some of the challenges facing the climate justice movement.
11 May 2023

The EU DEBRA proposal: An undesirable ACE up the EU Commission’s sleeve

The EU DEBRA proposal: An undesirable ACE up the EU Commission’s sleeve
Flawed modelling and assumptions behind the EU's proposal to eradicate preferential treatment of debt means DEBRA will do far more harm than good.
31 March 2023

Liechtenstein – Submission to the UN Independent Expert on the effects of foreign debt and human rights in support of the country visit to Liechtenstein

Liechtenstein – Submission to the UN Independent Expert on the effects of foreign debt and human rights in support of the country visit to Liechtenstein
Liechtenstein – Submission to the UN Independent Expert on the effects of foreign debt and human rights in support of the country visit to Liechtenstein
13 March 2023

The state of play of beneficial ownership registration in Africa 2022

The state of play of beneficial ownership registration in Africa 2022
An account of legal and beneficial ownership registration frameworks across African countries.
13 March 2023

The state of play of beneficial ownership registration in Latin America 2022

The state of play of beneficial ownership registration in Latin America 2022
El estado actual de los registros de beneficiarios finales en América Latina
6 February 2023

Submission to the thematic report of the Special Rapporteur on Freedom of Opinion and Expression to the UN Human Rights Council: “Freedom of Opinion and Expression and Sustainable Development – Why Voice Matters”

Submission to the thematic report of the Special Rapporteur on Freedom of Opinion and Expression to the UN Human Rights Council: “Freedom of Opinion and Expression and Sustainable Development – Why Voice Matters”
Submission to the thematic report of the Special Rapporteur on Freedom of Opinion and Expression to the UN Human Rights Council: “Freedom of Opinion and Expression and Sustainable Development - Why Voice Matters”
15 December 2022

The state of play of beneficial ownership registration in 2022

The state of play of beneficial ownership registration in 2022
An account of legal and beneficial ownership registration frameworks across 141 countries.
15 November 2022

State of Tax Justice 2022

State of Tax Justice 2022
1 of every 4 tax dollars lost to cross-border corporate tax abuse can be prevented by switching from non-public to public country by country reporting.
20 September 2022

Switzerland – Submission to the UN Committee for the Convention on the Elimination of All Forms of Discrimination Against Women

Switzerland – Submission to the UN Committee for the Convention on the Elimination of All Forms of Discrimination Against Women
This submission builds on a submission at Switzerland’s last review by CEDAW in 2016, and the Committee’s recommendations to the government at that time. We show that the Swiss government has not taken meaningful action to address those recommendations.
22 August 2022

Ireland’s responsibility for the impacts of cross-border tax abuse on the realisation of children’s rights (2nd UN submission)

Ireland’s responsibility for the impacts of cross-border tax abuse on the realisation of children’s rights (2nd UN submission)
This second submission to the Committee on the Rights of the Child refutes the Government of Ireland's assertion that its tax policy does not contribute to tax abuse.
28 July 2022

Trust Registration around the World: The case for registration under FATF Recommendation 25

Trust Registration around the World: The case for registration under FATF Recommendation 25
The Financial Action Task Force (FATF) is in the process of reforming Recommendation 25 on beneficial ownership transparency of trusts and other legal arrangements.
29 June 2022

Taxation, illicit financial flows and human rights – Submission to UN Expert

Taxation, illicit financial flows and human rights – Submission to UN Expert
The Tax Justice Network’s submission to the Independent Expert on the effects of foreign debt and other related international financial obligations of states on the full enjoyment of all human rights.
21 March 2022

Proposed Amendments to the EU’s Anti-Money Laundering Package

Proposed Amendments to the EU’s Anti-Money Laundering Package
Point-by-point explanation of what should be improved in the EU's Anti-Money Laundering Package, and why.
3 March 2022

Briefing: 10 measures to expose sanctioned Russian oligarchs’ hidden assets

Briefing: 10 measures to expose sanctioned Russian oligarchs’ hidden assets
This briefing lays out the 10 measures that are critical to the immediate and longer term success of recent sanctions and to efforts to curb illicit financial flows.
16 February 2022

Complex Ownership Structures: Addressing the Risks for Beneficial Ownership Transparency

Complex Ownership Structures: Addressing the Risks for Beneficial Ownership Transparency
In order to understand complex structures and to develop ways to regulate them, in October of 2020 the Tax Justice Network together with other allies organised a closed roundtable with experts from international organisations, country authorities, civil society organisations, journalists, the private sector and academia. This report was prepared based on the feedback, discussion and presentations shared at the roundtable, with a focus on the secrecy risks (affecting beneficial ownership transparency) created by complex ownership structures.
16 November 2021

The State of Tax Justice 2021

The State of Tax Justice 2021
Countries are losing a total of $483 billion in tax a year to global tax abuse committed by multinational corporations and wealthy individuals.
7 October 2021

A mandate to tackle IFF and inequalities Tax Justice Network submission to the Independent Expert on foreign debt, other international financial obligations and human rights, Prof. Attiya Waris’ call for input for report: Taking stock and looking forward – A vision for the work of the mandate.

A mandate to tackle IFF and inequalities Tax Justice Network submission to the Independent Expert on foreign debt, other international financial obligations and human rights, Prof. Attiya Waris’ call for input for report: Taking stock and looking forward – A vision for the work of the mandate.
A mandate to tackle IFF and inequalities Tax Justice Network submission to the Independent Expert on foreign debt, other international financial obligations and human rights, Prof. Attiya Waris’ call for input for report: Taking stock and looking forward - A vision for the work of the mandate.
29 September 2021

Isle of Man banking leak: Analysing banking data to reveal offshore strategies

Isle of Man banking leak: Analysing banking data to reveal offshore strategies
A recent leak from an Isle of Man bank demonstrated how the automatic exchange of banking information could start revealing the offshore strategies used by residents of each country, assisting authorities around the world in the quest for financial transparency. This brief includes four proposals to make this happen
6 July 2021

Tax Justice & Human Rights: The 4 Rs and the realisation of rights

Tax Justice & Human Rights: The 4 Rs and the realisation of rights
Every year 17 million more people could benefit from clean water and 34 million from basic sanitation, if revenue losses due to global tax abuse were reversed.
1 March 2021

Chile – Submission to UN Committee on the Elimination of Discrimination against Women

Chile – Submission to UN Committee on the Elimination of Discrimination against Women
The report analyses a number of substantive gender equality issues which found exposure during the social unrest that began in Chile in October 2019.
28 January 2021

Vulnerability and exposure to illicit financial flows risk in Latin America

Vulnerability and exposure to illicit financial flows risk in Latin America
An assessment of risks of illicit financial flows in Latin American at a regional and national level.
20 November 2020

The State of Tax Justice 2020

The State of Tax Justice 2020
Countries are losing over $427 billion in tax each year to international corporate tax abuse and private tax evasion.
11 November 2020

Beneficial ownership transparency for companies listed on the stock exchange

Beneficial ownership transparency for companies listed on the stock exchange
This brief explains why disclosures required by securities laws fall short of registering and disclosing beneficial owners.
9 November 2020

Brazil – Submission to UN Committee on the Elimination of Discrimination against Women

Brazil – Submission to UN Committee on the Elimination of Discrimination against Women
This submission summarises the impact of tax policies and financial transparency on women's rights, illustrating this in Brazil through a range of issues.
21 July 2020

Ireland’s Responsibility for the Impacts of Crossborder Tax Abuse on the Realisation of Children’s Economic, Social and Cultural Rights (UN submission)

Ireland’s Responsibility for the Impacts of Crossborder Tax Abuse on the Realisation of Children’s Economic, Social and Cultural Rights (UN submission)
Ireland’s Responsibility for the Impacts of Crossborder Tax Abuse on the Realisation of Children’s Economic, Social and Cultural Rights
20 July 2020

Beneficial ownership definitions: determining “control” unrelated to ownership

Beneficial ownership definitions: determining “control” unrelated to ownership
Most definitions of beneficial owners are based on ownership of shares, leaving out ways in which a person can exert control over a company without holding shares.
15 July 2020

Panama – Submission to the UN Committee on the Elimination of Discrimination against Women

Panama – Submission to the UN Committee on the Elimination of Discrimination against Women
Our submission on how Panama’s financial system exposes other countries to illicit financial flows risks, which syphon away resources needed to fulfil women’s rights.
1 July 2020

Beneficial ownership transparency in Africa The state of play in 2020

Beneficial ownership transparency in Africa The state of play in 2020
African governments recognize the need for public beneficial ownership registries, but Western governments and multinationals must come to terns with their own role in facilitating illicit financial flows.
11 June 2020

Progressive Tax Measures to Realize Rights

Progressive Tax Measures to Realize Rights
This joint briefing aims to unpack the human rights principles that must be taken into account in policy responses to the pandemic and what social activists need to know.
1 June 2020

The state of play of beneficial ownership registration in 2020

The state of play of beneficial ownership registration in 2020
State of play of beneficial ownership 2020 Update: Ownership registration of different types of legal structures from an international comparative perspective
28 April 2020

The axis of tax avoidance: Time for the EU to close Europe’s tax havens

The axis of tax avoidance: Time for the EU to close Europe’s tax havens
EU loses over $27 billion in corporate tax a year to UK, Switzerland, Luxembourg and Netherlands
23 April 2020

Tax-responsible rules for Corona Bailout

Tax-responsible rules for Corona Bailout
Bailouts should militate in favour of less extractive, more competitive and tax-compliant markets in the post-pandemic future - instead of protecting a damaging status quo.
4 April 2020

Time for the EU to close its own tax havens

Time for the EU to close its own tax havens
This paper assesses the damage caused by tax havens in the EU to other member states, highlighting the Netherlands in particular, and suggests ways for the EU to close down loopholes.
9 October 2019

Beneficial ownership in the investment industry: A strategy to roll back anonymous capital

Beneficial ownership in the investment industry: A strategy to roll back anonymous capital
The report explains challenges for beneficial ownership regulations in the investment industry and stock markets.
30 August 2019

Regional Imbalances in the UK Economy Inquiry submission

Regional Imbalances in the UK Economy Inquiry submission
Tax Justice Network's submission to the UK Treasury inquiry on regional imbalances in the UK economy.
22 August 2019

Vulnerability and Exposure to Illicit Financial Flows risk in Africa

Vulnerability and Exposure to Illicit Financial Flows risk in Africa
This report analyses the vulnerability of African countries to illicit financial flows in trade, investment and banking.
10 July 2019

Data on bank transfers: Complementing automatic exchange of information and detecting illicit financial flows in real time

Data on bank transfers: Complementing automatic exchange of information and detecting illicit financial flows in real time
The Tax Justice Network's proposal on how to use SWIFT data on bank transfers to detect money laundering schemes.
20 April 2019

Ashes to ashes: How British American Tobacco avoids taxes in low and middle income countries

Ashes to ashes: How British American Tobacco avoids taxes in low and middle income countries
In 2016, British American Tobacco shifted nearly $1 billion out of its global operation and into a single UK office where it paid almost no tax.
20 March 2019

The Tax Justice Network submission to the OECD consultation

The Tax Justice Network submission to the OECD consultation
TJN submission to the first public consultation on BEPS 2.0
20 January 2019

Beneficial ownership verification: ensuring the truthfulness and accuracy of registered ownership information

Beneficial ownership verification: ensuring the truthfulness and accuracy of registered ownership information
This report tackles financial crime at its root: anonymity manufactured via layers of opaque legal vehicles and suggests proposals to bring the fight against illicit financial flows into the 21st century.
1 January 2019

Brass necks and boilerplate: How US multinationals treat UK requirements for tax strategy disclosure

Brass necks and boilerplate: How US multinationals treat UK requirements for tax strategy disclosure
Brass necks and boilerplate: How US multinationals treat UK's requirements for tax strategy disclosure
28 September 2018

The Bilateral Financial Secrecy Index

The Bilateral Financial Secrecy Index
The Bilateral Financial Secrecy Index addresses the receiving side of financial secrecy, providing each country with a breakdown of the greatest suppliers of financial secrecy to its jurisdiction.
23 July 2018

United Kingdom – Submission to UN Committee on the Elimination of Discrimination against Women

United Kingdom – Submission to UN Committee on the Elimination of Discrimination against Women
This submission summarises how the UK's tax system, with those of its Overseas Territories and Crown Dependencies, jeopardizes women’s human and gender equality rights at home and abroad.
2 July 2018

New Zealand – Submission to UN Committee on the Elimination of Discrimination against Women

New Zealand – Submission to UN Committee on the Elimination of Discrimination against Women
This submission summarises how New Zealand's tax system jeopardizes women’s human and gender equality rights in New Zealand and abroad.
2 July 2018

Luxembourg – Submission to UN Committee on the Elimination of Discrimination against Women

Luxembourg – Submission to UN Committee on the Elimination of Discrimination against Women
This submission summarises how Luxembourg's tax system jeopardizes women’s human and gender equality rights in Luxembourg and abroad.
2 July 2018

Liechtenstein – Submission to UN Committee on the Elimination of Discrimination against Women

Liechtenstein – Submission to UN Committee on the Elimination of Discrimination against Women
This submission summarises how Liechtenstein's tax system jeopardizes women’s human and gender equality rights in Liechtenstein and abroad.
2 July 2018

Cyprus – Submission to UN Committee on the Elimination of Discrimination against Women

Cyprus – Submission to UN Committee on the Elimination of Discrimination against Women
This submission summarises how cross-border tax abuse by corporations and wealthy individuals jeopardises women's rights, and illustrates Cyprus’ particular contributions to this corrosive phenomenon.
1 April 2018

Accounting (f)or Tax: The Global Battle for Corporate Transparency

Accounting (f)or Tax: The Global Battle for Corporate Transparency
The report illustrates the need for public disclosure of country level financial information, often fiercely opposed by business lobby groups, and seconded by respective governments.
1 November 2017

Lobbyism in International Tax Policy: The Long and Arduous Path of Country-by-Country Reporting

Lobbyism in International Tax Policy: The Long and Arduous Path of Country-by-Country Reporting
This report describes how organised private sector interests have opposed and attempted to water down efforts to implement country by country reporting through lobbying strategies.
1 March 2017

Delivering a level playing field for offshore bank accounts – What the new OECD/Global Forum peer reviews on automatic information exchange must not miss

Delivering a level playing field for offshore bank accounts – What the new OECD/Global Forum peer reviews on automatic information exchange must not miss
Proposed terms of reference for peer reviews on automatic exchange of information
1 February 2017

Trusts: Weapons of Mass Injustice?

Trusts: Weapons of Mass Injustice?
This paper highlights how trusts can be abused to the detriment of society, facilitating secrecy and shielding assets from legitimate interests - and how reforms can change this.
1 January 2017

Findings of the 2nd TJN Survey on Automatic Exchange of Information

Findings of the 2nd TJN Survey on Automatic Exchange of Information
Automatic exchange of bank account information under the OECD’s Common Reporting Standard is set to start in 2017; although 100 countries have committed to implement it, there are serious concerns.
1 November 2016

HMRC, Building an Uncertain Future: The cuts don’t work

HMRC, Building an Uncertain Future: The cuts don’t work
This report sets out the views of HMRC staff surveyed on the effects of UK government plans for HMRC under “Building Our Future” - including a huge round of job cuts and building closures
1 November 2016

Global Taxation: Financing Education and the Other Sustainable Development Goals

Global Taxation: Financing Education and the Other Sustainable Development Goals
This report makes the case that education for all is achievable and can be funded by re-balancing the tax burden and establishing fair tax regimes.
24 October 2016

Switzerland – Submission to UN Committee on the Elimination of Discrimination against Women

Switzerland – Submission to UN Committee on the Elimination of Discrimination against Women
This submission summarises how cross-border tax abuse by corporations and wealthy individuals jeopardises women's rights, and illustrates Switzerland’s particular contributions to this corrosive phenomenon
1 June 2016

Should Europe Trust Trusts? (Part 2 of 2)

Should Europe Trust Trusts? (Part 2 of 2)
This briefing explains the problem of trusts and its role in to commit crimes and abuses such as tax evasion, money laundering, corruption, defrauding creditors, and more.
1 May 2016

Drilling down to the real owners (Part 1 of 2)

Drilling down to the real owners (Part 1 of 2)
This report exposes flaws in global and EU anti-money laundering rules and explains how they can be fixed
1 November 2015

Why Google is paying just 2% tax rate in the UK

Why Google is paying just 2% tax rate in the UK
The tax deal that Google cut with HMRC in 2014, resulting in an effective tax rate of 2%, serves as another illustration of the necessity for public country-by-country reporting.
1 November 2015

Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits

Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits
This research brings together existing and previously unexploited data to create a baseline for the scale of the profit shifting by multinational companies.
11 September 2015

Tax Haven Germany – why many rich don’t pay tax here

Tax Haven Germany – why many rich don’t pay tax here
Backed by many years of extensive research, this book reveals for the first time the role that Germany plays in international capital flight and money laundering.
1 May 2015

BEPS Monitoring Group: Strengthening the Rules on Controlled Foreign Corporations (CFCs.)

BEPS Monitoring Group: Strengthening the Rules on Controlled Foreign Corporations (CFCs.)
Comments on Base Erosion and Profit Shifting (BEPS) Action 3: Strengthening the Rules on Controlled Foreign Corporations (CFCs)
1 April 2015

The Offshore Game 

The Offshore Game 
This first edition research tries to quantify the amount of offshore finance in the professional football leagues of England and Scotland, and explores the main risks that arise.
1 March 2015

TJN-A report: Tax Treaties in Sub-Saharan Africa

TJN-A report: Tax Treaties in Sub-Saharan Africa
The report highlights the extent to which tax treaties in the African region have been negotiated amid highly unequal power relationships; it examines impacts and possible remedies.
1 November 2014

The end of bank secrecy? Bridging the gap to effective automatic information exchange: An Evaluation of OECD’s Common Reporting Standard (CRS) and its alternatives

The end of bank secrecy? Bridging the gap to effective automatic information exchange: An Evaluation of OECD’s Common Reporting Standard (CRS) and its alternatives
An in depth evaluation of the Common Reporting Standard and its likely effectiveness, identifying key issues including many loopholes and poor integration of developing countries. 
1 August 2014

Risk Mining the Public Exchequer: what tax avoidance is

Risk Mining the Public Exchequer: what tax avoidance is
This article looks at a theory at the the point when legitimate tax planning becomes tax abuse and when tax advice deliberately creates ‘tax risk’ for the public authorities.
1 July 2014

Krishen Mehta: ten ways developing countries can take control of their tax destinies

Krishen Mehta: ten ways developing countries can take control of their tax destinies
Krishen Mehta explores how a Low Income Country can take control of their tax destiny by attracting foreign direct investment, while at the same time not relinquishing fiscal sovereignty.
1 June 2014

TJN’s response to a paper by two U.S. academics, funded by the tax haven of Jersey and attacking Price of Offshore

TJN’s response to a paper by two U.S. academics, funded by the tax haven of Jersey and attacking Price of Offshore
Tax haven of Jersey to attack the Tax Justice Network with a funded study. This is our response paper.
1 October 2012

Key data report: Financial Secrecy, Banks and the Big 4 Firms of Accountants

Key data report: Financial Secrecy, Banks and the Big 4 Firms of Accountants
Evidence suggests that banks and the Big 4 accounting firms appear to move activity to locations with a high level of financial secrecy because opportunities to make profit increase under these conditions.
1 September 2012

Where to draw the line? Identifying secrecy jurisdictions for applied research

Where to draw the line? Identifying secrecy jurisdictions for applied research
A guide for organisations interested in using the Financial Secrecy Index for specific purposes e.g. mapping subsidiaries of MNCs or challenging development banks for their tax haven investment holdings.
22 July 2012

Tax us if you can (second edition)

Tax us if you can (second edition)
Tax us if you can is a comprehensive introduction to tax justice.
19 July 2012

Inequality: you don’t know the half of it (or why hidden offshore wealth means inequality is worse than we thought)

Inequality: you don’t know the half of it (or why hidden offshore wealth means inequality is worse than we thought)
The report analyses the true extent of inequality, considering the hidden assets in offshore tax havens.
1 March 2012

The Creeping Futility of the Global Forum’s Peer Reviews

The Creeping Futility of the Global Forum’s Peer Reviews
This paper shows that Global Forum's peer reviews have had limited success in terms of pressure on a few notorious pariahs in tax transparency.
1 November 2011

The Cost of Tax Abuse

The Cost of Tax Abuse
How much is tax abuse costing us? This report assesses the cost of tax evasion worldwide in 2011.
1 October 2011

The UK-Swiss deal: doomed to fail

The UK-Swiss deal: doomed to fail
The UK-Swiss tax deal: doomed to fail: why the 2011 UK-Swiss tax deal will raise little, and may be revenue-negative for the UK
22 January 2011

Tax Us If You Can Why Africa Should Stand up for Tax Justice

Tax Us If You Can Why Africa Should Stand up for Tax Justice
Providing insight into the specific failures of Africa’s tax system—and the associated problems of capital flight, tax evasion, tax avoidance, and tax competition—this report explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice.
1 January 2011

Briefing paper on EU Savings Tax Directive and Automatic Information Exchange

Briefing paper on EU Savings Tax Directive and Automatic Information Exchange
Written in 2011, this briefing provides an insight into where the debate around the automatic exchange of information was and shows that there is still a long way to go.
1 September 2010

Policy paper on automatic tax information exchange between Northern and Southern Countries

Policy paper on automatic tax information exchange between Northern and Southern Countries
Written in 2010, this policy paper on the Automatic Information Exchange (AIE) introduces policymakers in Northern and Southern countries, and civil society to the subject.