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
Jasper de Meyer

Eight reasons why public country-by-country reporting is good for business in Europe

It’s not just tax transparency campaigners and citizens who want public country by country reporting.

  • Tax Justice
  • CBCR