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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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.
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

Submission to the Committee on the Elimination of Discrimination against Women 76th Session pertaining to the eighth periodic report submitted by Republic of Panama

Submission to the Committee on the Elimination of Discrimination against Women 76th Session pertaining to the eighth periodic report submitted by Republic of Panama
Submission to the Committee on the Elimination of Discrimination against Women 76th Session pertaining to the eighth periodic report submitted by Republic of Panama (July 2020)
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.
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.
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 appear to 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.
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
1 January 2011

Briefing paper on EU Savings Tax Directive and Automatic Informatino Exchange

Briefing paper on EU Savings Tax Directive and Automatic Informatino 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.