Reports

Eurodad's deep and detailed understanding of its key work areas has helped it build a strong reputation as a body for current and accurate analysis of complex policy issues.

Tove Ryding

Who is really at the table when global tax rules get decided?

Non-inclusiveness and illegitimacy continue to be key concerns in relation to the negotiation of global tax rules. In this briefing we question how inclusive is the Inclusive Framework and who is really sat around the decision table.

  • Tax Justice
  • Global Processes
Tove Ryding

Proposal for a United Nations Convention on Tax

Tax-related illicit financial flows continue to cost countries hundreds of billions of dollars in lost tax income every year. This document contains a proposal for what a UN Convention on Tax might look like.

  • Tax Justice
  • Stop Tax Dodging
Tove Ryding

Who is really at the table when global tax rules get decided?

Non-inclusiveness and illegitimacy continue to be key concerns in relation to the negotiation of global tax rules. But which countries are really at the table when new rules get negotiated? And what are the risks associated with non-inclusive decision-making?

  • Tax Justice
  • Tax Justice
Olivia Lally

Why mandatory public country by country reporting is good for business

Transparency can help to support a level playing field, to inspire investor confidence and to help sustain public trust – all of which will in turn support business. This is why there is a strong business case for mandatory public country by country reporting.

Read the report in English | Français | Español

  • Tax Justice
  • Covid-19
Tove Ryding

An intergovernmental UN tax commission – why we need it and how we can get it

The Group of 77 (G77) – representing more than 130 developing countries – has repeatedly proposed the establishment of an intergovernmental tax body under the United Nations (UN) to fix the broken global tax system.

  • Tax Justice
Tove Ryding

Beneficial ownership transparency in the European Union

In 2016, in response to the tax scandal known as the ‘Panama Papers’, the European Commission put forward a proposal for a 5th EU Anti-Money Laundering Directive. Among other things, the Commission suggested introducing public registers of beneficial owners – something that civil society organisations and the European Parliament had been advocating for many years.

  • Tax Justice
Olivia Lally

EU country by country reporting

Every year, corporate tax avoidance costs countries around the world an estimated US$ 500 billion.

  • Tax Justice

A Climate of Fairness Environmental Taxation and Tax Justice in Developing Countries

This report by the Vienna Institute for International Dialogue and Cooperation aims to address this potential conflict and to consider the trade-offs and complementarities between environmental taxation and social equity.

  • Tax Justice
  • VIDC

Civil society calls on G20 leaders to urgently take joint action in tackling global challenges

More than 600 Civil Society Organizations from all over the world have been working together for the last months via the Civil 20 (C20) to engage with the G20 on the most critical challenges facing today’s world.

  • Development Finance
  • Global Processes

A toolkit for advocacy at the United Nations (short version)

The United Nations (UN) is a highly complex organisation. It can be difficult for civil society advocates to know where to start and the best way to exert any influence. 

  • Tax Justice

A toolkit for advocacy at the United Nations

The United Nations (UN) is a highly complex organisation. It can be difficult for civil society advocates to know where to start and the best way to exert any influence.

  • Tax Justice

Tax ‘sweetheart deals’ between multinationals and EU countries at record high

Over the last few years, advance pricing agreements (APAs) – also known as ‘comfort letters’ or ‘sweetheart deals’ – have been at the centre of several tax scandals, as well as state aid cases that the European Commission has launched against EU Member States, involving alleged loss of millions of Euros in tax income.

  • Tax Justice

Public country by country reporting: state of play in Europe

The briefing is based on the report Tax Games – the Race to the Bottom, which was produced by civil society organisations in countries across Europe.

  • Tax Justice

Tax Games - the Race to the Bottom

European governments are leading a race to the bottom which will see average global corporate tax rates hit zero by 2052, according to new findings released today [December 4]. An analysis of the EU and Norway shows 12 governments have either just cut their corporate tax rate, or are planning to do so in the near future.

  • Tax Justice

From tax secrecy to tax transparency: Introducing public country-by-country reporting (CBCR) that is fit for purpose


Eurodad, Oxfam, Transparency International and EPSU released an updated document on public country-by-country reporting following the outcome of the vote int he European Parliament during the Maltese Presidency.

  • Tax Justice

Stemming the spills: Guiding Framework for National Tax Spillover Analyses

The last decade has revealed scandal after scandal exposing how multinational companies use one country’s tax system, or a combination of several countries’ tax systems, to avoid paying tax in a third country

  • Tax Justice
  • ActionAid

Making Tax Vanish: How the practices of consumer goods MNC RB show that the international tax system is broken

Big business is able to take advantage of loopholes in global tax laws and avoid tax on a massive scale.

  • Tax Justice
  • Oxfam

ActionAid briefing on The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

As part of the base erosion and profit shifting (BEPS) process which was initiated in 201 3, the OECD was tasked to come up with recommendations on different areas of international tax standards.

  • Tax Justice
  • ActionAid

Opening the vaults: the use of tax havens by Europe’s biggest banks

This report from Oxfam on the EU banking sector provides just a glimpse into the harm that tax abuse is causing across the world.

  • Tax Justice
  • Oxfam International

Mantras and Myths: A true picture of the corporate tax system in Ireland

This timely report sets out the challenges posed to sustainability when a tax system is open to abuse.

  • Tax Justice

Runaway Taxes: Who pays tax in Central and Eastern Europe?

This new report, published jointly by six CEE CSOs including Eurodad members Glopolis, Demnet, IGO and Ekvilib Institute, looks at the tax dealings of major companies in six CEE countries.

  • Tax Justice
  • Stop Tax Dodging
  • Glopolis
  • IGO
  • Denmet
  • Ekivilib Institute

An Economy For The 99%

According to Eurodad member Oxfam’s new report, “An Economy for the 99%”, the gap between rich and poor is far greater than had been feared.

  • Tax Justice
  • Stop Tax Dodging
  • Oxfam

The Impact of Letterbox-type Practices on Labour Rights and Public Revenue: four case studies

This report from Eurodad member SOMO and the ETUC reveals how businesses use ‘letterbox practices’ to not only lower corporate taxes, but to get around labour laws and collective agreement.

  • Tax Justice
  • SOMO

Making Tax Work for Women's Rights

This briefing from Eurodad member ActionAid UK traces the link between tax avoidance and gender inequality.

  • Gender Justice
  • ActionAid

Freedom to Move

This report from Eurodad member ActionAid looks at womens' experience of urban public transport in Bangladesh, Brazil and Nigeria. It finds that the specific needs of women and girls are not cared for and they are vulnerable to violence and less able to fully access their rights.

  • Gender Justice
  • ActionAid

Survival of the richest: Europe’s role in supporting an unjust global tax system 2016

After a wave of international tax scandals, the group of European governments in favour of greater tax transparency is finally beginning to grow. However, the battle is not yet won, as a number of governments remain opposed.

  • Tax Justice
  • Stop Tax Dodging

Development Finance Institutions and Responsible Corporate Tax Behaviour: Where we are and the road ahead

This analysis shows how many DFIs are still not doing enough to eliminate the risk of public money being complicit in tax avoidance schemes.

  • Development Finance

For whose benefit? A different perspective on Tax Inspectors Without Borders

Taxation of multinational corporations is of utmost importance to developing countries, which on average generate around 10% of government revenues from this source. However, there are clear indications that the current international system is not working. One type of tax avoidance alone is currently costing developing countries between $70 billion and $120 billion per year. While often considered highly immoral, such international tax avoidance is often, technically speaking, legal.

  • Tax Justice

Letting the Public In: Opportunities and Standards for Open Data on Beneficial Ownership, Country-by-Country Reporting and Automatic Exchange of Financial Information

The Financial Transparency Coalition has launched a new working paper, Letting the Public In, which explores what it means to have information in open data formats, how to develop ‘gold standards’ that governments can adhere to, and what a data revolution can mean for financial transparency and illicit financial flows.

  • Tax Justice
  • Financial Transparency Coalition

The dark side of EIB funds: How the EU’s bank supports non-transparent investment funds based in tax havens

Counter Balance has launched a report that critically analyses a little-known part of the European Investment Bank (EIB)’s operations: its use of private equity funds.

  • Tax Justice
  • Counter Balance

An Intergovernmental UN Tax Body – why we need it and how we can get it

The Group of 77, representing more than 130 developing countries, have repeatedly proposed the establishment of an intergovernmental body under the United Nations (UN), to fix the broken global tax system. This briefing details ten reasons why this proposal would benefit everyone – and how it can be done.

  • Tax Justice
  • Stop Tax Dodging

Do Corporate Claims on Public Disclosure Stack Up? The Impact of Public Reporting on Corporate Competitiveness

As the European Union (EU) considers introducing public country-by-country reporting (CBCR) for European multinationals as well as for non-EU multinationals operating in the EU, Transparency International EU (TI EU) has looked at what evidence there is about the impact of this kind of reporting in terms of company competitiveness.

  • Tax Justice

The Netherlands: A Tax Haven

The Netherlands is a top EU tax haven for corporations, an analysis by Eurodad member Oxfam of European Commission data shows. Of 33 harmful tax practices listed by the EU executive, 17 were identified in the country currently holding the EU presidency.

  • Tax Justice
  • Stop Tax Dodging
  • Oxfam

The IFC and tax havens: the need to support more responsible corporate tax behaviour

Inequality is rising around the world. Fighting inequality must be an integrated priority for everyone in development, to promote and achieve sustainable development.

  • Tax Justice
  • Oxfam

Time to tax for inclusive growth

Safeguarding the advances the continent has already achieved and ensuring inclusive and sustainable growth must be a priority for all the countries in the region.

  • Tax Justice
  • Oxfam Intermón

Following the Money: French Banks' Activities in Tax Havens

In 2015, French banks published for the first time key information on their activities, which included the taxes they pay in the countries in which they operate.

  • Tax Justice
  • Oxfam

In search of a new balance: the impact of Belgian tax treaties on developing countries

In the globalized economy, a widespread network of thousands of international treaties decides how and how much governments can tax the incomes of multinationals. Institutions such as the IMF and the United Nations, among others, are increasingly questioning whether these treaties support sustainable development. Belgium has also signed tax treaties with ninety-two countries, almost half of which are with developing countries.

  • Tax Justice
  • 11.11.11

Mistreated: How shady tax treaties are fuelling inequality and poverty

Right now, stretching across the world is a web of tax agreements between governments.

  • Tax Justice
  • ActionAid

Taxes on trial: how trade deals threaten tax justice

Demands for tax justice have resounded worldwide, with inequality at historic and unsustainable levels and increased attention towards the tax practices of major multinational corporations from Google to Starbucks.

  • Tax Justice
  • Global Justice Now

An economy for the 1%: how privilege and power in the economy drive extreme inequality and how this can be stopped

The global inequality crisis is reaching new extremes. The richest 1% now have more wealth than the rest of the world combined. Power and privilege is being used to skew the economic system to increase the gap between the richest and the rest.

  • Tax Justice
  • Oxfam

How Shell, Total and Eni benefit from tax breaks in Nigeria's gas industry

This report presents a case study of Nigeria Liquefied Natural Gas Company (NLNG), Nigeria’s largest gas production facility, and examines the way in which its foreign shareholders – Shell (UK/Netherlands), Total (France) and Eni (Italy) – benefit from excessively generous tax breaks provided by the Nigerian government. 

  • Tax Justice
  • SOMO

Shady dealings: How Atradius Dutch State Business fails to adequately screen the businesses it supports

In November 2013 Both ENDS published the report Cover for what?, which described how the financing for Dutch exports regularly involves parties that are registered in tax havens. This new report about the same issue focuses on new cases and shows that not much has changed since then.

  • Tax Justice
  • Both ENDS

Country by Country Reporting: A survey of FTSE100 companies' views

A new survey of FTSE100 companies by Eurodad member Christian Aid suggests that a large majority of companies would not actively oppose the introduction of a legal requirement for them to make their country-by-country reports public, while some would actively support it. For its survey, Christian Aid wrote to all 100 companies in the FTSE100 share index, asking about their views on country-by-country reporting.

  • Tax Justice
  • Christian Aid

Getting to good: towards responsible corporate tax behaviour

Tax is an issue of good corporate governance and responsible business practice.

  • Tax Justice
  • Oxfam

Financing for Development: Key challenges for policy makers

This paper draws key conclusions for policy makers based on research and major analyses that have been published in the run up to the United Nations’ third Conference on Financing for Development (FfD), which takes place in Addis Ababa in July 2015.

  • Aid Effectiveness
  • Debt Resolution

Levelling up: ensuring a fairer share of corporate tax for developing countries

This new report explores how developing countries collect much less corporate tax than they could as a result or corporate tax avoidance– revenue that could help to pay for public services and the fight against poverty.

  • Tax Justice
  • ActionAid

Towards a fair and just fiscal policy in Pakistan

Eurodad member Oxfam GB's report, Towards a Fair and Just Fiscal Policy in Pakistan, explores the elements necessary for a fair and just tax regime.

  • Tax Justice
  • Oxfam

The DATA Report 2015: Putting the Poorest First

2015 is a year that will shape the course of history. A new set of Global Goals – the Sustainable Development Goals – will be launched in September, which will set out the path to a fairer, more prosperous world and an end to extreme poverty.

  • Tax Justice
  • Aid Quantity
  • ONE

Financing the Sustainable Development Goals: Lessons from Government Spending on the MDGs

The new 2015 Government Spending Watch report (“Financing the Sustainable Development Goals: Lessons from Government Spending on the MDGs”) was launched April 13th by Oxfam and Development Finance International. The report uses new and unique data-sets from 67 countries on MDG spending over 2012-14 period, new data-sets on debt and defence spending, combined with in-depth analysis of the latest financing trends in developing countries, to draw lessons and implications for the FfD agenda of the SDGs.

  • Tax Justice
  • Aid Quantity
  • Oxfam International
  • Development Finance International

Fool's Gold: How Canadian mining company Eldorado Gold destroys the Greek environment and dodges tax through Dutch mailbox companies

Eurodad's member SOMO has published a new report titled Fool's Gold - How Canadian mining company Eldorado Gold destroys the Greek environment and dodges tax through Dutch mailbox companies. This report reveals that Greece’s economic recovery is being undermined by large-scale tax avoidance – enabled by the Netherlands. At the same time, Greece endures harsh austerity measures imposed by the European Commission, European Central Bank and IMF which are supported by the Netherlands. 

  • Climate Finance
  • SOMO

Ten Reasons to Defend the Corporate Income Tax

Eurodad's partner Tax Justice Network has just published a report entitled Ten Reasons to Defend the Corporation Tax. This report outlines ten reasons why it is essential to defend the corporate income tax.

  • Tax Justice
  • Tax Justice Network

Pulling the plug: how to stop corporate tax dodging in Europe and beyond

Eurodad’s member Oxfam International has published a new briefing titled Pulling the plug: how to stop corporate tax dodging in Europe and beyond.

  • Tax Justice
  • Stop Tax Dodging
  • Oxfam International

LA ILUSIÓN FISCAL Demasiadas sombras en la fiscalidad de las grandes empresas

This new report by Spanish Eurodad member Intermón Oxfam titled "La ilusión fiscal" states how IBEX35 companies increased their presence in tax havens a 44%. In just one year their subsidiaries in tax havens passed from 561 in 2012 to 810 in 2013. This increasing presence in opaque low-tax jurisdictions contrasts with the data of Corporate Income Tax collection in Spain, which fell 56% from 2007 and 2014 thus representing a 25 billion € reduction. During the same period, Spanish population at poverty and exclusion risk grew to 2 millions (27.3% in 2013).

  • Tax Justice
  • Stop Tax Dodging
  • Oxfam Intermón

What are the biggest French banks doing in tax havens?

The report “What are the biggest French banks doing in tax havens?” / “Que font les plus grandes banques françaises dans les paradis fiscaux?” is now available also in English. The report is the output of the French platform on tax havens Plateforme Paradis Fiscaux et Judiciaires, which includes Eurodad members: CCFD-Terre Solidaire and Oxfam France. The report sheds light on the first country-by-country figures that have been published by French banks last year.

  • Tax Justice
  • Plateforme Paradis Fiscaux et Judiciaires
  • Oxfam France
  • CCFD-Terre Solidaire

Information for the Nations

In a new report written by Eurodad member Christian Aid and endorsed by 18 other civil society organisations, the flaws in the current approach of the G20 towards automatic exchange of tax information are laid bare. 

  • Tax Justice
  • Christian Aid

Socialising losses, privatising gains

Eurodad’s members SOMO and Both ENDS in collaboration with Transnational Institute and Milieudefensie (Friends of the Earth Netherlands) have published a report titled Socialising losses, privatising gains. How Dutch investment treaties harm the public interest. This paper gives a critical civil society perspective on the clear tension between BITs protections and the democratic right and duty of the state to regulate in the broader public interest.

  • Debt Justice
  • SOMO
  • Both ENDS

Close the gap: the cost of inequality in women’s work

Eurodad’s member ActionAid has published a research paper titled Close the gap: the cost of inequality in women’s work. The briefing highlights the injustice suffered by working women in developing countries and shows how the global economic system relies on women's paid and unpaid work. 

  • Tax Justice
  • ActionAid

Wealth: Having It All and Wanting More

Eurodad's member Oxfam has published a research paper titled Wealth: Having It All and Wanting More, which shows that the combined wealth of the richest 1 percent will overtake that of the other 99 percent of people next year unless the current trend of rising inequality is checked.

  • Tax Justice
  • Oxfam
Mathieu Vervynckt

Going Offshore: How development finance institutions support companies using the world’s most secretive financial centres

Developing countries lose billions of dollars every year through tax avoidance and evasion. Tax havens play a pivotal role in this by providing low or no taxation and by promising secrecy, allowing businesses to dodge taxes and remain largely unaccountable for their actions.

  • Development Finance

Hidden profits: The EU's role in supporting an unjust global tax system 2014

The economic and financial crisis in Europe has raised awareness and frustration among both leaders and the public on the issue of tax dodging and its cost to the public purse. This report  brings together civil society organisations in 15 EU countries to examine their national governments’ commitments and actions towards combatting tax dodging and ensuring transparency.

  • Tax Justice
  • Stop Tax Dodging

Giving with one hand and taking with the other: Europe's role in tax-related capital flight from developing countries 2013

Tax-related capital flight is a major problem the world over, particularly for the poorest people, who are unfairly losing billions of euro every year as a result of this practice. In this report, civil society organisations in 13 European countries examine the tax-related capital flight policies in their respective countries.

  • Tax Justice
  • Stop Tax Dodging
Marta Ruiz

Approaches and Impact: IFIs Tax Policy in Developing Countries

A joint report by Eurodad and ActionAid

  • Development Finance
  • IFIs