"Getting to Good: Towards responsible corporate tax behaviour", Nov 2015

...[W]e understand the importance of business, and its ability to shape and transform lives around the world...The pressing problems of ending poverty and tackling economic inequality require businesses to be part of the solution. In our work we also see how vital it is for developing country governments to collect revenues from taxation, and in particular corporate tax revenue. This funds essential public services to fulfil people's rights such as healthcare and education...This discussion paper seeks to advance the debate about 'what good looks like' when assessing the tax behaviour of multinational companies (MNCs). It does so by examining the different (while often overlapping) elements of MNC tax responsibility, and by making recommendations for measurable and progressive improvement...Part I...set[s] out the role that companies themselves must play in being part of the solution to address tax avoidance. We also explain why companies should care about being responsible in their tax behaviour, both from a risk management perspective and taking into account the impact of corporate tax behaviour on human rights and sustainable development...In Part 2, we put forward an overarching recommendation or 'proposition' for tax-responsible behaviour across eight areas of corporate tax responsibility...