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記事

2017年2月17日

著者:
Alex Cobham, Tax Justice Network; Jonathan Gray, Open Knowledge International & Richard Murphy, Tax Research UK, on Open Knowledge International

What Do They Pay?

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This paper reviews the prospects for a global public database on the tax contributions and economic activities of multinational companies.  It is divided into four main sections.  Firstly, we present a set of user stories, questions, requirements, and scenarios of usage for a database.  Secondly, we look at what kinds of information a public database could and should contain.  Thirdly, we look at the opportunities and challenges of building a public database drawing on various existing information sources.  Fourthly and finally, we suggest next steps for policy, advocacy, and technical work towards a public database...