Tax havens


Tax battles: the dangerous global race to the bottom on corporate tax

This report exposes corporate tax havens and calls on governments to work together to put a stop to tax havens that are driving inequality and poverty around the globe.
Journal article

The Panama Papers and foreign trusts: what should be done?

Addresses the issue of foreign trusts in New Zealand in light of the Apr 2016 revelation by the International Consortium of Investigative Journalists (ICIJ) and the German newspaper Süddeutsche Zeitung of documents, taken from the Panamanian law firm Mossack Fonseca and now referred to as...

Panama Papers: the nuts and bolts of a massive international investigation

The reporting of the Panama Papers – which has been based on a massive global analysis of documents leaked from law firm, Mossack Fonseca, outlining how the world’s elite use tax havens, is a remarkable feat of collaboration which builds on several trends in investigative...

Responsive regulation, multilateralism, bilateral tax treaties and the continuing appeal of offshore finance centres

Dialogue between states with widely diverging tax systems has emerged as a key feature of international efforts to regulate tax havens. As these initiatives have unfolded there has been a transition away from regulation by command and control towards responsive regulatory dialogue in which tax...