Research

Collective bargaining - a policy guide

How can governments advance the effective recognition of this fundamental right? Which policies and institutions promote collective bargaining and how might they be established?

The Free Fracking Agreement - Proposed TiSA Annex on Energy Related Services

Public Services International (PSI) and International Forum on Globalisation released the first known analysis of the proposed Annex on Energy Related Services to inform the COP 21 climate summit.

Table of missing tax payments

Corporations do not always want to pay tax on their profits where they are making their profits. They often engage in a strategy called profit shifting whereby, through artificial subsidiary companies they shift their profits into low or no tax countries and thereby avoid paying taxes where profits are made. Research by the Tax Justice Network reveals the real figures behind missing tax.

Still Broken

Governments must do more to fix the international corporate tax system
New research shows that the gap between where companies pay tax and where they really do their business is huge. In 2012, US multinationals alone shifted $500–700bn, mostly to countries where these profits are not taxed, or taxed at very low rates. G20 countries themselves are among the biggest losers. The measures recently announced by the OECD leave the fundamentals of a broken tax system intact and do not stop the race to the bottom in corporate taxation. G20 governments must do more and should strongly support further reforms.

PSI sectors critical to implementing climate change policies

Regardless of the outcomes of the United Nations Climate Change Conference negotiations in Paris, 30 November-10 December 2015, public sector workers need to be directly involved in finding and implementing the solutions to the climate crisis.

Chevron’s tax schemes: piping profits out of Australia?

Chevron’s tax practices, and those of other corporations, have huge implications for the living standards and public revenues to fund essential services in countries across the globe.

Briefing on BEPS implications for developing countries

Many commentators have long recognized that the international tax system is broken, especially in relation to corporate taxation. A major effort has now begun to try to fix it. This is being led by developed countries, but it has major implications for developing countries,

Can the OECD mend the international tax system?

Comments by TUAC on the OECD action plan on BEPS

On 19 July 2013, the OECD published its Action Plan on Base Erosion and Profit Shifting (BEPS). This paper presents the broad features of the Action Plan including examples of aggressive tax planning schemes.

What lies beneath? A critical assessment of PPPs and their impact on sustainable development

This report by Eurodad, the European Network on Debt and Development, looks at the empirical and theoretical evidence available on the nature and impact of PPPs, and analyses the experiences of Tanzania and Peru. It critically assesses whether PPPs deliver on the promises of their proponents and gives concrete recommendations for policymakers.