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Commentary on corporate tax avoidance & changing attitudes of govts. to regulation

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Article
24 January 2013

Tax avoidance - an introduction

Author: compiled by Business & Human Rights Resource Centre

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Article
13 January 2013

Taxation: Unsafe offshore

Author: Vanessa Houlder, Financial Times

Once again, businesses are under fire for using corporate structures that shift profits to low-tax jurisdictions…Pascal Saint-Amans, the OECD’s top tax official, says this political pressure has now moved beyond rhetoric and represents a turning of the tide against avoidance by big business. “The aggressive tax planning of the last 20 years was achieved with the complicity of governments themselves to cope with tax competition,” he says. “This mindset is seriously changing.”…Britain, Germany and France have thrown their weight behind an urgent review of the international tax standards…Multinationals….accuse governments of blaming companies for a system that the states themselves designed to attract investors…Emerging economies, particularly the powerhouses of Brazil, China and India, are also feeling the pinch. The existing rules on international taxation “only take care of the interest of developed countries”, the Indian government told the UN in March 2012…[also refers to Apple, Google, Amazon]

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