Publications Tax Justice
Up one levelWhere on earth are you?
This report builds on a finding in the United States that 83 per cent of the largest US companies have tax haven / secrecy jurisdiction subsidiaries. The report surveyed 97 of the largest quoted companies in the UK, the Netherlands and France. Of those companies all but one had tax haven subsidiaries. 99 per cent of the European quoted companies surveyed operate in tax havens.
Dutch tax facilities for group financing
This briefing describes the use of the Group Financing Activities regime (GFA, or CFA in Dutch), a Dutch tax facility, on the basis of company information from the Dutch Chamber of Commerce and the US Securities and Exchange Commission. The aim of this briefing is to inform politicians and policy makers about new findings that may be relevant for decision-making about corporate taxation. The briefing is available in Dutch only.
Taxation and Financing for Development
Domestic tax revenues are an essential source of financing for development. However, compared to other key development financing topics such as trade, aid, and debt, taxation has only received limited attention so far.
The Global Problem of Tax Havens: The Case of the Netherlands (update)
Tax havens are a global problem. They undermine the interests of poor countries in four major ways.
Identifying Tax Havens and Offshore Finance Centres
Various attempts have been made to identify and list tax havens and offshore finance centres. This Briefing Paper aims to compare these lists and clarify the criteria used in preparing them.
