A fair distribution?

A fair distribution?

7th October 2021 US Government set to raise 3x more than rest of the world combined in tax payments from four tech companies after Global Tax Deal Raising Global Minimum Tax to 21% would see US Government raise an extra $2.5bn in tax from Apple alone Summary and...
The tax fraud gap – 2021 edition

The tax fraud gap – 2021 edition

16th September 2021 The Tax Gap Attributable to Fraud was at least £15.2bn in 2019/20   At least 43% of tax losses arise from fraudulent behaviour Executive Summary HMRC’s annual estimate of non-compliance, “the Tax Gap” is regarded by the department as an...
Digital Giants and VAT in Africa

Digital Giants and VAT in Africa

12th July 2021 This report is available as a PDF here. Summary Multi-national tech giants such as Facebook, Google, and Microsoft (operating out of their Irish subsidiaries) are failing to collect VAT on sales they make in Africa – even in countries where they have...
Will the OECD’s global tax deal raise more from tech companies in the UK?

The Deloitte Disaggregation

27th May 2021 Why Sports Direct hired a delivery company with no drivers and no vehicles. Mike Ashley’s Frasers Group (formerly Sports Direct International), which recorded revenues just shy of £4bn last year, is facing challenges from several European tax authorities...