Malta is one of a number of European Union member states that actively undermine their neighbours through the provision of financial secrecy and opportunities for corporate tax abuse. As our Corporate ...

The fourth session of negotiations on a world-first UN Framework Convention on International Tax Cooperation concluded last week in New York, bringing countries significantly closer to a consolidated ...

This report on Starbucks provides a great example of how the current global tax system is abused in order to shift profits from producer countries in the Global South to multinational corporations ...

The IMF study shows that the bilateral pattern of crossborder services is changed by bilateral tax changes – but crucially, there is little or no overall reduction in crossborder services. It is ...

The International Chamber of Commerce has published, circulated among delegates, and promoted at a side event a report claiming that the global implementation of withholding taxes under Article 12AA ...

We’re pleased to share this blog by Rachel Etter-Phoya, originally posted by Africa Is a Country. From colonial accounting tricks to modern tax havens, Nkrumah understood how capital escapes, and why ...

South Korean President Lee Jae Myung condemned1 the Korea Chamber of Commerce and Industry over the weekend for spreading “fake news” about millionaires supposedly leaving South Korea due to ...

2025 saw two quite different types of negotiations in international tax. In one, the countries of the world have been negotiating at the United Nations, to agree how they can cooperate to end the vast ...

Without any public debate, EU countries have agreed to exempt US multinationals from most of the elements of the global minimum tax – when the tax dodging of those same US multinationals costs the ...

The UN has released a new draft convention text and background documents for each of the workstreams ahead of the next round of negotiations in New York (available here). At the same time, we are ...