Under threat

Under threat

For a PDF version of this briefing, click here Executive summary Large online businesses – search engines, online retail platforms, social media – can generate revenues from users and customers while having limited or no taxable presence where those users and...
The transparency registers that weren’t

The transparency registers that weren’t

Summary: UK ministers last month hailed five of the UK’s Overseas Territories for putting in place searchable registers to reveal who really owns companies in their territory – a key tool against tax evasion, money laundering and other illicit financial activities....