a range of objectively verifiable criteria. These are combined in the Corporate Tax Haven Index, published for the first … the risks of corporate tax abuse and explore the new geography that emerges. The key findings show the UK's dominant … responsibility for corporate tax avoidance risks and the colonial roots of many exploitative double tax treaties. We end by …

This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission … impose large tax revenue costs of about one fifth of the corporate tax base. Second, we show that an application of the CCCTB …

International corporate tax is an important source of government revenue, especially in lower-income countries. An …

Under the current system of separate accounting, tax-motivated international profit shifting results in misalignment of … emphasis on formulary apportionment methods (Picciotto 2013), or other methods outside the present international tax … apportioning profit according to measures of actual economic activity would result in a major redistribution of the tax base at the …

tax revenues being lost around the world each year - but reform efforts have thus far failed to deliver measurable …. More recently, countries have committed also to ensure that MNEs' global profits are subject to a minimum effective tax … rate, but progress towards international agreement remains stalled. Our proposal for a minimum effective tax rate (METR …

This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission … impose large tax revenue costs of about one fifth of the corporate tax base. Second, we show that an application of the CCCTB …