This report provides a framework for policy analysis of the corporate income tax system in Australia to broaden understanding of the topic and heighten policy debate.

The purpose of this article is to analyse financial and social responsibility information disclosed by the five main Brazilian construction companies that are being investigated in Brazil’s Operation Car Wash because of inappropriate behaviour.

This study provides a country-level breakdown of the estimated tax losses to profit shifting by multinational companies, and estimates New Zealand is losing more than $700 million a year.