Click on one of the following:
TJN Issue and policy briefings
The size of the problem – a briefing setting out the best estimates we have of the impact of tax dodging on government revenues globally.
Fixing the international tax system – The international system for taking on tax avoidance is broken. This document sets out why, and what we would do to fix it.
Unitary taxation – Unitary taxation, a system which is already operating successfully in a number of countries, represents our best chance to end profit shifting and tax avoidance and multinationals. This briefing sets out what Unitary taxation is, and how it can help us deal with the problem.
Dodging taxes with debt – Debt and interest payments are one of the easiest ways countries can engage in tax avoidance. This briefing looks at international efforts to end this form of tax avoidance, and why they are unlikely to solve the current issue, and our recommendations for reform.
Trusts – Trusts are one of the most aggressive tools of financial secrecy. In this document we look at how trusts can be used and abused to hide money, and set out some proposals for reform of trust law.
The enablers of tax dodging – Tax dodging wouldn’t happen without the armies of lawyers, accountants, and other financial ‘professionals’ operating the tax avoidance and financial secrecy industry. This document sets out some proposals for reform of the system.
Our most popular reports
January 2019 – Brass necks and boilerplate: How US multinationals treat UK requirements for tax strategy disclosure
February 2017 – Trusts: Weapons of Mass Injustice?
March 2016 – More than $12 trillion stuffed offshore, from developing countries alone — James S. Henry
Nov 2015 – The Scale of BEPS: estimating the scale of global corporate tax cheating. See also our report Still Broken: Governments must do more to fix the international tax system.
Nov 2015 – Press release: TJN unveils the 2015 Financial Secrecy Index
Oct 2015 – Press release: OECD’s BEPS proposals will not be the end of tax avoidance by multinationals
Sept 2015 – The Greatest Invention: Tax and the Campaign for a Just Society. A book highlighting a decade’s worth of important tax justice articles.
Sept 2015 –Tax Haven Germany – New TJN Book.
April 2015 – The Offshore Game – new TJN report on offshore finance in football.
See The Offshore Game website, and the main report, here.
March 2015 – Ten Reasons to Defend the Corporation Tax.
The short summary document is here, and the full document is here
Dec 2014 – Developing countries and corporate tax – ten ways forward – Krishen Mehta
Sept 2013 – Corporate directors have no duty to avoid tax – TJN. Also see The Guardian.
July 2013 – Tax Justice Network briefing on the OECD’s “BEPS” project on corporate tax avoidance.
May 2013 – The Finance Curse: how oversized finance centres hurt the countries that host them.
Dec 2012 – Towards Unitary Taxation of Transnational Corporations – Prof. Sol Picciotto
2012 – Tax Us If You Can, second edition. A comprehensive introduction to tax justice. See also Tax us If You Can for Africa, 2011. For foreign language versions, see Tax Us If You Can in French (2005), in Spanish (2005), in Portuguese (2005), in German (2005) in Dutch (2005), and the Hebrew Edition..
July 2012 – The Price of Offshore, Revisited. Estimating some $21-32 trillion stashed offshore. See also our June 2014 response to a paper attacking Price of Offshore Revisited by two U.S. academics, funded by the tax haven of Jersey, here. See also our June 2014 supplementary notes and sources for the Price of Offshore Revisited, here.
Dec 2011 – Why the UK-Swiss tax deal is doomed to fail. (See also: July 2013 – deal fails.)
Nov 2011 – The Cost of Tax Abuse. Estimating that tax evasion worldwide adds up to over 50% of global healthcare costs.
Jan 2007 – Mirror, Mirror, on the Wall, Who’s the Most Corrupt of All? Also see Catching Up with Corruption, 2008
All our reports and TJN briefing papers
January 2019 – Brass necks and boilerplate: How US multinationals treat UK requirements for tax strategy disclosure
April 2018 – Accounting (f)or Tax: The Global Battle for Corporate Transparency
November 2017 – A Long and Arduous Path: Combating Tax Avoidance with Country by Country Reporting
February 2017 – Trusts: Weapons of Mass Injustice?
January 2017 – Findings of the 2nd TJN Survey on Automatic Exchange of Information
December 2016 – Country-by-Country reporting: How Restricted Access Exacerbates Global Inequalities in Taxing Rights
November 2016 – HMRC, Building an Uncertain Future
November 2016 – Global Taxation: Financing Education and the Other Sustainable Development Goals
November 2016 – The case for registering trusts – and how to do it
October 2016 – Taking the Tax Justice debate forward: Unitary Taxation and G20 OECD Progress
June 2016 – Should Europe Trust Trusts? (Part 2 of 2)
May 2016 – New report exposes flaws in global and EU anti-money laundering rules and explains how they can be fixed (Part 1 of 2)
March 2016 – More than $12 trillion stuffed offshore, from developing countries alone — James S. Henry
March 2016 – Oxfam report: Ending the Era of Tax Havens (co-authored by TJN’s research director, Alex Cobham)
March 2016 – Top rate income tax cuts: 89 percent go to men, 11 percent to women
Jan 2016 – Europe must impose withholding taxes: to tackle US and other tax havens
Nov 2015 – New analysis: why Google is paying just 2% tax rate in the UK.
Nov 2015 – The UK’s Corruption Problem: Progress made and progress that needs to be made in the UK’s overseas territories. (Co-authored with Global Witness, Christian Aid, Transparency International.)
Nov 2015 – TJN-A report: Tax Treaties in Sub-Saharan Africa
Nov 2015 – The Scale of BEPS: estimating the scale of global corporate tax cheating. See also our report Still Broken: Governments must do more to fix the international tax system.
Nov 2015 – Press release: TJN unveils the 2015 Financial Secrecy Index
Oct 2015 – Press release: OECD’s BEPS proposals will not be the end of tax avoidance by multinationals
Sept 2015 – The Greatest Invention: Tax and the Campaign for a Just Society. A book highlighting a decade’s worth of important tax justice articles.
Sept 2015 – Holes in new OECD handbook for financial transparency. (On the OECD’s Common Reporting Standards.)
Sept 2015 –Tax Haven Germany – New TJN Book.
Aug 2015 – The West African Tax Giveaway: new report – TJN Africa and Actionaid
Jul 2015 – Did NGOs invent a pot of gold? (No.) – Alex Cobham
Jul 2015 – Guest blog: how Switzerland corrupted its courts to nail Rudolf Elmer (CFCs.)
May 2015 – BEPS Monitoring Group:
April 2015 – Report: parties rely on unsafe top tax estimates in UK election. – John Thompson
April 2015 – The Offshore Game – new TJN report on offshore finance in football.
See The Offshore Game website, and the main report, here.
March 2015 – Ten Reasons to Defend the Corporation Tax.
Jan 2015 – Loophole USA:the vortex-shaped hole in global financial transparency
Nov 2014 – “The end of bank secrecy”? Bridging the gap to effective automatic information exchange: An Evaluation of OECD’s Common Reporting Standard (CRS) and its alternatives
Oct 2014 – The end of bank secrecy? : Bridging the gap to effective automatic information exchange.
Aug 2014 – Risk Mining the Public Exchequer: what tax avoidance is
July 2014 – Krishen Mehta: ten ways developing countries can take control of their tax destinies
July 2014 – The full picture of OECD’s AIE Standard is unveiled: Catering to tax havens at the expense of developing countries
June 2014 – Survey: developing countries DO want automatic information exchange, despite OECD reticence
June 2014 – TJN’s response to a paper by two U.S. academics, funded by the tax haven of Jersey and attacking Price of Offshore, here. See also our June 2014 supplementary notes and sources for the Price of Offshore Revisited, here.
May 2014 – The UK’s shadow economy: £40 billion lost to Treasury
Feb 2014 – TJN responds to OECD plan for automatic information exchange
2014 – The OECD’s BEPS project and developing countries. In English and Spanish.
2013 – Towards multilateral automatic information exchange: Current practice of AIE in selected countries
July 2012 – Inequality: you don’t know the half of it (or why hidden offshore wealth means inequality is worse than we thought)
July 2012 – The Price of Offshore, Revisited. Estimating some $21-32 trillion stashed offshore. See also our June 2014 response to a paper attacking Price of Offshore Revisited by two U.S. academics, funded by the tax haven of Jersey, here. See also our June 2014 supplementary notes and sources for the Price of Offshore Revisited, here.
2012 – Where to draw the line? Identifying secrecy jurisdictions for applied research
2012 – Bank account registries in selected countries: lessons for registries of trusts and foundations and for improving automatic information exchange (with CCFD-Terre Solidaire)
2012 – Key data report: Financial Secrecy, Banks and the Big 4 Firms of Accountants
2012 – The Council of Europe/OECD Convention on Administrative Assistance in Tax Matters
2012 – Towards Unitary Taxation of Transnational Corporations
2012 – The Creeping Futility of the Global Forum’s Peer Reviews
2011 – The UK-Swiss deal: doomed to fail
2011 – Briefing paper on EU Savings Tax Directive and Automatic Informatino Exchange
2011 – The Cost of Tax Abuse.
2010 – Policy paper on automatic tax information exchange between Northern and Southern Countries
2010 – the U.S. Foreign Account Tax Compliance Act (FATCA)
2009 – Tax Information Exchange Agreements (TIEAs)
2009 – Trusts and their Uses. No paper yet, but blog here.
2008 – The EU Savings Tax Directive. See also this 2014 FAQ.
2008 – Country by Country Reporting. Also see our main site here.
2006 – Tax Competition. Also see our main site here.
Tax Justice Research Bulletin
Our newsletter, Tax Justice Focus
Click here for Tax Justice Focus
