税务战争为寻求最低企业所得税而进行的一场危险比赛英文版.pdf

OXFAM POLICY PAPER 12 DECEMBER 2016 The skyline of Singapore, which Oxfam has found to be the fifth worst corporate tax h en in the world. Photo: Singapore Tr el Guide. TAX BATTLES The dangerous global Race to the Bottom on Corporate Tax Collecting tax is one of the key means by which governments are able to address poverty and inequality. But big business is dodging tax on an industrial scale, depriving governments across the globe of the money they need to address poverty and invest in heal are, education and jobs. This report exposes the world’s worst corporate tax h ens – extreme examples of a destructive race to the bottom on corporate tax which has seen governments across the globe slash corporate tax bills in an attempt to attract business. It calls on governments to work together to put a stop to this before it is too late. SUMMARY: TAX BATTLES CORPORATE TAX DODGING IS DRIVING THE INEQUALITY CRISIS This year, Oxfam revealed that just 62 people own the same wealth as the bottom 3.6 billion people.1 This stark statistic illustrates the scale of an inequality crisis that is undermining economic growth and the fight aga t poverty, and destabilizing societies across the globe. This report examines one of the key drivers fuelling this inequality crisis: tax compe ion, and the resultant race to the bottom in the taxation of global corporations. Using new research, this report exposes the world’s worst corporate tax h ens – the 15 countries which facilitate the most extreme forms of tax dodging. The report looks at the harm caused by falling corporate tax