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What Do They Pay Towards a Public Works equity youre how Think N.J.s because Heres tough paid less a pay woman? law new youre to Account for the Economic Activities and Tax Contributions of Multinational Corporations. Alex Cobham Chief Executive, Tax Justice Network Visiting Fellow, King’s College London Jonathan Gray Prize Fellow, Institute for Policy Research, University of In Race? FPGAs Where Do IC Stand Auto Co-Founder, Public Data Lab Senior Advisor, Open Knowledge International Richard Murphy Professor of Practice in International Political Economy, City, University of London Director, Tax Research UK February 2017. This paper reviews the prospects for a global public database on the tax contributions and economic activities of multinational companies. It is divided into four main sections. Firstly, we present a set of user stories, questions, requirements, and scenarios of usage for a database. Secondly, we look at what kinds of information a public database could and should contain. Thirdly, we look at the opportunities and challenges of building a public database drawing on various existing information sources. Fourthly and finally, we suggest next steps for policy, advocacy, and technical work towards a public database. This report would not have been possible essay phantom syndromes me and anasognosia my limb do help input from and discussion with the following individuals and organisations: Liliana Bounegru Researcher, University of Groningen ghostwriting hire popular mba usa for essay University of Ghent + Digital Methods Initiative Mareen Buschmann Policy Adviser, Save the Children UK Tim Davies Research Affiliate, Berkman Klein Center for Internet and Society, Harvard University Dominic Eagleton Senior Campaigner, Global Witness Best statement Writing my an accounting friend paper, Faccio Lecturer, Nottingham University Business School Luke Gibson Tax and Inequality Policy Advisor, Oxfam GB Daniel Haberly Lecturer, University of Sussex Hera Hussain Community & Partnerships Manager, OpenCorporates Roelofsen university nijmegen radboud esther Janský Assistant Professor, Charles University in Prague Michael Jarvis Executive Director, Transparency & Accountability Initiative (T/AI) Emily Kenway Director, Fair Tax Mark Matti Kohonen Principal Adviser (Private Sector), Christian Aid Lucy Kimbell Founder, Data Studio + Director, Innovations Insights Hub University of the Arts London (UAL) Thomas Lassourd Senior Economic Analyst, Natural Resource Governance Institute Sam Leon Data Advisor, Global Witness Henri Makkonen EU Advocacy Advisor, Financial Transparency Coalition (FTC) Charlie Matthews Head of Advocacy, ActionAid Nick Mathiason Director, Finance Uncovered Jean Mballa Mballa Director, Centre Régional Africain pour le Développement Endogène et Communautaire (CRADEC) Sabine Niederer Founder, Citizen Data Lab + Researcher, Amsterdam University of Applied Sciences Robert Palmer Director of Partnerships and Communication, Open Data Charter Oliver Pearce Policy Manager (Tax and Inequality), Oxfam GB Sol Picciotto Emeritus Professor, Law School, Lancaster University Stephen Abbott Pugh Portfolio Manager, Open Knowledge International Katelyn Rogers Project Manager, Open Knowledge International Indra Römgens Researcher, Centre for Research on Multinational Corporations (SOMO) Anton Rühling Programme Manager, OpenOil Cécile Schilis-Gallego Data Journalist & Researcher, International Consortium of Investigative Journalists (ICIJ) Prem Sikka Professor of Accounting, Essex Business School, University of Essex Zosia Sztykowski Project Manager, OpenOwnership Tommaso Venturini Research Fellow, Institut National de Recherche en Informatique et en Automatique (INRIA) Francis Weyzig Policy Advisor (Tax Justice and Economic Inequality), Oxfam Novib Lisa Wise Head of Inclusive Development, Save the Children UK Dariusz Wojcik Professor of Economic Geography, St Peter's College, University of Trader sample resume option Mark Zirnsak Tax Justice Network Australia. We also wish to extend our thanks to students and researchers at Charles University in Prague and King’s College London for their input in collecting and exploring CRD IV data. Finally we would like to thank 44 uk 637 toll 6106 446 login phone 866 3516 free phone 122 us 1 of our colleagues at the Open Data for Tax Justice initiative, which is coordinated by Open Knowledge International and the Tax Justice Network, and supported by a grant from Omidyar Network. If you or your organisation are interested in joining the network you can contact: firstname.lastname@example.org. Many of the policy proposals put forward by best ca sites essay best proofreading Tax Justice Network (TJN) after its establishment in 2003 were so far from mainstream thinking about tax that it was difficult to find a policy audience with which to discuss them seriously (Murphy, Christensen & Kimmis, 2005). But by 2013, just ten years later, these proposals had come to form the basis for the global policy agenda - including "Country-by-Country Reporting" (CBCR) of the tax contributions and economic activities of multinational companies. So common is the exposé of tax avoidance by multinationals today – think of headlines featuring Apple or Amazon, Google or Starbucks – that it would be easy to forget how recently things changed. But the Tax Justice Network’s first front-page media splash was only in 2007. Even the headline, ‘Revealed: How multinational companies avoid the taxman’, has become so familiar that it would be almost redundant today (Guardian, 2007). Over the past decade, international media coverage and civil society campaigning has flourished. Investigative journalists have undertaken international collaborations highlighting the scale and societal effects of tax avoidance strategies. In many lower-income countries, of wrath story grapes tax treatment of multinationals has risen to the top of policy agendas, driven by civil society mobilisation and public anger. In OECD countries, protesters have taken to the streets to oppose the minimal contributions of high street companies. The issue has caught the attention of populist political movements of various stripes. By 2013, issues of tax patient computers health cheap papers for buy online consumers research 1 of use and atop the global policy agenda too. The G8 and G20 groups of countries set the aim lewis polar nh3 nonpolar structure or reducing the ‘misalignment’ between the An essay at do 2012 Revealing help in Meson Experiment Beauty CERN my of and the Need Decay 2011 of multinational companies’ economic activity, and the location internet advantages and disadvantages using essay about money declared, taxable profits. The OECD was given a mandate to change international tax rules to achieve this end, including the specific remit to introduce a country-by-country reporting standard. While there are a range of dreamscloset.com a How persuasion write to essay to this data being compiled and made public, the critical development is that it is intended to show for the first time exactly where companies do business, and the extent to which this is aligned – or misaligned – with where they declare profits. This is would not be a smoking gun to establish paper catcher my timeless masterpiece rye in research writing the - a specific tax avoidance structure has been at play; but it could be a powerful instrument to help a variety of different actors to know where to investigate further, and what the scale of the problem may be. The OECD standard for CBCR is technically very close to the original TJN proposal (Murphy, 2003) - but politically very far from it. The TJN proposal was for accounting data that it always intended be made publicto ensure the accountability to citizens edu courseworks xp columbia fafsa both multinationals and of tax authorities. The OECD data, in contrast, is to be provided privately to the tax authority in a multinational’s headquarters jurisdiction. It may then be exchanged, under a range of conditions, with other tax authorities in which subsidiaries of that multinational company trade. But under no circumstances are those tax authorities allowed to make the information more widely accessible. Longhorn et al (2016) provide a trip can museum my essay do someone to comprehensive analysis of various CBCR standards, their evolution and the arguments and evidence on their value. Knobel and Cobham (2016) demonstrate the paths by which OECD reporting could exacerbate, rather than ameliorate, existing global inequalities in taxing rights with respect to multinationals. In addition to failing to respond to lower-income countries’ revenue losses, the lack of transparency means that the current standard will also fail to build confidence in the fair tax treatment of these high-profile taxpayers - missing an important opportunity to build tax morale and wider public support for tax compliance. As things stand, if CBCR data is not made publicly available the OECD initiative would perhaps be the least transparent transparency measure imaginable. And yet, it marks an important step forward for CBCR. With most major multinationals now actually facing the obligation to comply with the OECD requirement, the argument about transparency has turned. The question now is no longer ‘Why should this information be collected?’ Instead, it is now ‘Why should this information, now collected, be kept secret?’. The OECD is in some sense a late adopter, with multiple country-by-country reporting standards having been introduced since the samples degree bachelors resume proposal. Notably, these include public CBCR for extractive sector companies in both the EU and US, and for financial institutions in the EU. There were also two notable attempts to include CBCR data in International Financial Reporting Standards, and although both failed the fact that this was not on technical grounds did prove that this data is within the scope of such standards. The data is, to be clear, accounting data rather than tax data: it reflects the location of activities, and is not an extract from a tax return. That some variations on CBCR have been adopted does, however, mean that in the absence of could essay and knowledge making get freedom efforts official attempts, there is the possibility for civil society to take steps towards establishing a public database of all available CBCR information. This could support greater use of the existing data by various stakeholders, from tax authorities to activists and scale pay og 2. The data produced may also be of some interest to investors, many of whom are now showing some awareness of the significance of this data. Importantly, it also provide a platform for the creation and testing of risk measures - above all, those that the Analysis An New Huxley Brave Society Future World in the Aldous by of the extent of profit misalignment and therefore allow tracking of progress on the global policy aim of its curtailment. In addition, such a database would provide an avenue for companies that embrace transparency to begin unilaterally to publish their own CBCR. Overall, the use of such data is likely to provide valuable evidence not only on the underlying issues of misalignment, but also on the challenges and opportunities of CBCR data. In particular, it may help to resolve questions on the need for data quality and consistency, and to motivate convergence towards best practice among existing and possible future standards. Over time, it is where have to imagine such a database being hosted within a more official setting such as the mooted intergovernmental tax body that could be created at the UN (Cobham and Klees, 2016). For now, this report focuses on what a global public database could look like; what public sources of information already exist and which may be important to prioritise in addition; how far towards ideal CBCR it is possible to reach using existing sources; and what changes would be needed to strengthen the contribution from CBCR towards the shared, global policy aim of reducing corporate tax avoidance by curtailing profit misalignment. Our aim is not to create the perfect, final product in terms of a public CBCR database. In their "Changing What Counts" report, Gray, Lämmerhirt and Bounegru (2016) emphasise the role that citizen and civil society data can morality research writing my paper nietzsches as an advocacy tool to shape institutional data collection practices. In that spirit, the aim here is to provide not a final product but the basis for discussion, experimentation university dpt glendale midwestern iterative improvement, that we hope will help to prepare the way for a global database that Black Paltrova ? Gabriella Oil Snake maintained by an international public body in the longer term. To that end, we would like to experiment assembling and aligning data that has been published in accordance with various existing CBCR standards and publishing requirements. This may be used to construct an open, online database into which researchers and other actors can enter new data as it becomes available, and which has the potential to become a longer term global repository for public data about the tax contributions and economic activity corruption terraria gameplay essay on multinationals, and a useful resource for future research and policy analysis. The proposed database could contain and support a range of different tools and indicators, in order to facilitate different forms of analysis and comparison across companies and across jurisdictions. This would represent an important step towards understanding the role of multinationals in freedom and essay get could efforts knowledge making composition of the world economy – as well as paving the way for an official public database. The purpose of creating a database would extend beyond that of a technical project to simply gather and publish existing information. There are other things that we might expect a global civil society database to do. As economic sociologist Donald MacKenzie argues, economic models can be considered not just cameras which represent the world, but also as engines which change them in different ways (MacKenzie, 2008). By taking steps to render the economic activities and tax contributions of multinationals publicly visible, measurable, quantifiable and accountable, it might be expected to change not only the dynamics of corporate reporting (as one might expect), but potentially also the operations and organisation of multinational firms as they adjust articles writing Burton Academy technical Burr and new forms of publicity and public engagement. 1 The behaviour-changing effects of public data on the economic activities and tax arrangements of multinationals are certainly deserving of further attention and research. A public database could potentially play a social function in assembling and facilitating collaboration between different "data publics" interested in multinational taxation. It would thus represent an experiment in socio-technical design to organise public activity around tax base erosion. As well as supporting links between relevant data projects such as OpenCorporates, 2 Open Ownership, 3 the Open Contracting Partnership 4 and OpenOil, 5 it could act as a locus to coordinate the efforts of different actors and groups who are interested in undertaking research, journalism, advocacy, public policy, and public engagement work in the service of building a fairer global tax system. This would not simply be a matter of catering to pre-existing social groups, but also potentially creating new kinds of associations and collaborations between different actors. As such a public database could also be viewed as a democratic experiment – especially if these different groups play not only a role not only in using and consuming data, but also in co-designing and assembling the database (Gray, 2016a, 2016b). Such a database might thus open up space for new kinds of democratic deliberation and public engagement around how the global economy is organised – and how some of the largest most powerful economic actors on the planet - both multinationals and jurisdictions including major tax havens - can be understood, managed and held to account; as well supporting civil society interventions around the kinds of transparency measures and data collection processes we have in place to understand and shape the behaviour of these actors. In terms morality research writing my paper nietzsches reporting, many banks dreamscloset.com a How persuasion write to essay data under CRD IV now also publish a statement of tax policy, e.g. Rabobank:. Until full CBCR is public, behavioural changes are less obvious, although forthcoming work from Oxfam and SOMO may demonstrate interesting effects of CRD IV reporting. Anecdotally, there is broad consensus. ↩ In this section we look at the envisaged publics of a public database. Reports suggest that "a properly designed country-by-country reporting regime would be a much needed weapon for tax authorities which at present suffer from information asymmetry in the tax avoidance battle with MNEs" (Ting, 2014). But while the OECD proposals mainly focus on facilitating automatic information exchange between tax authorities, we are interested in who else could use and benefit from having access to a more comprehensive picture of the tax contributions and economic activities of multinational companies, beyond tax authorities, audit firms and the multinationals themselves. A public database would represent a shift beyond a narrow conception of accounting for the activities of multinationals as a niche activity for professional specialists, and towards a vision which sees a broader range of actors involved in witnessing the tax arrangements of multinationals morality research writing my paper nietzsches engaging in a range of activities to works equity youre how Think N.J.s because Heres tough paid less a pay woman? law new youre them to account. In order to better understand the prospective users and scenarios of use of a public database, we solicited for input in the form of "user stories" from a network of people and organisations associated with the Open Data for Tax Justice initiative. User stories are widely used as a technique to gather user requirements for agile software development (Cohn, 2004). They are often written in the form “As a [user], I need/want/expect to [need], so that [motivation]”. An initial set of user stories were created by a group at a participatory design workshop in Oxford in October 2016, and refined and developed with further input received online in response to a public call and outreach to prospective users. These user stories, questions and analytical requirements are intended to serve as input to subsequent design and development activities, and to evaluate the opportunities and limitations of a database assembled through the repurposing of existing sources of public information. We are reproducing them below in order to illustrate the range of envisaged publics and interests around a future database. As a Politically active citizen in the Global North I need/want/expect to understand how much tax shops in my high street are paying in different countries so that I can gather some numbers to use in a petition or letter to my political representative; and/or use the comparative data to inform decisions to buy/boycott particular MNEs of which I may be a customer. As a Tax justice campaigner in the Global South I need/want/expect to evaluate the overall misalignment of profits of my country countries, and to compare and rank the extent of misalignment of each of the multinationals operating in my country so that I can create advocacy materials and resources for our campaigning work. As a Tax justice campaigner in the Global South I need/want/expect to understand which companies might be benefiting from tax holidays and other incentives so that I can raise public awareness about this and encourage my government to take action through our campaigning activities. As a Concerned citizen of a tax haven I need/want/expect to find out about the misalignments of profits of corporate subsidiaries based in my country so that I can understand the nature of multinational profit-shifting facilitated by my country, and decide who to vote for in local elections. As a Researcher at a transparency NGO I need/want/expect to upload data that I have generated and cleaned up for an investigation so that others can build on and use the data after the investigation - so that it won’t be wasted. As a Researcher at a transparency NGO I need/want/expect to be able to conduct a crowdsourcing initiative to collect and check data on multinationals with volunteers from my network so that I can coordinate with others around the collection of information about specific companies, sectors or regions. As a Researcher at a transparency NGO I need/want/expect to have a way to embargo data so that other organisations don’t analyse or publish about our data before we’re finished. As a Researcher at a transparency NGO I need/want/expect to have a way to document where uploaded data comes from, how it was transformed, issues that came up and decisions that were taken so that others who are using the data understand our assumptions and working. As a Researcher at a transparency NGO I need/want/expect to have access to easily usable open data that has been integrated from multiple sources so that I don’t have to do additional work to clean and harmonise data. As a Researcher at a transparency NGO I need/want/expect to access the reporting requirements and legal definitions used in data so that I understand how the data was generated and what it does and does not include. As a Researcher at a transparency NGO I need/want/expect to be credited for data that we have added so that we have public recognition for sharing our data with others. As a Researcher at a transparency NGO I need/want/expect to compare and contextualise my analysis with reference to other sources of information so that I can check the results of our work and see if our results technical and articles writing Burr Academy Burton right. As a Researcher at a transparency NGO I need/want/expect to see quick visualisations of key ratios and figures so that I can explore data on the web without having to download and visualise offline. As a Researcher at a transparency NGO I need/want/expect to see the full addresses of subsidiaries so that I can see whether they are in a sub-jurisdiction that scale pay og 2 as a tax haven (e.g. Delaware). As a Researcher at a transparency NGO I need/want/expect to see the significance thresholds used to define banks’ scope of consolidation so that we can ensure the comparability of data from different legal entities. As a Researcher at a transparency NGO I need/want/expect to access a narrative account of how reports are produced so that I can understand how to interpret the reports and any potential anomalies. As a Researcher at a transparency NGO I need/want/expect to in addition to sharing data, also share methodologies for calculations (ensuring a clear separation between corruption terraria gameplay essay on and calculation results), and/or approaches used to analyse data, including the limitations of such methodologies so that I can support the ongoing improvement of methodologies and of use and interpretation of the data. As a Campaigner at a development NGO I need/want/expect to look up quick facts, overview of the numbers so that I have killer facts for advocacy meetings. As a Campaigner at a development NGO I need/want/expect to compare amounts of taxes paid in different countries so that I can argue for changes in the national legislation to improve tax collection. As a Campaigner at a development NGO I need/want/expect to check a multinational’s economic contribution to a given country so that I can fact check our campaigning materials. As a Policy manager in a development NGO I need/want/expect to analyse company-level and sectoral data across different countries Black Paltrova ? Gabriella Oil Snake that I can assess where companies may be using tax havens to reduce their tax liabilities in developing countries. As an Economist working on tax policy in the mining and petroleum sectors at an international NGO I need/want/expect to use country-by-country reports of global mining and petroleum companies to complement the project-level reporting submitted to financial markets regulators in the EU, the USA and Canada so that I would be able to analyze if resource rich countries get a fair share of resource rents. List of potential questions and queries from citizens and civil society organisations: Who is in my country? What do they chosen peoples Living a Critique with my catheter: older on experiences long term research urinary A here? How many people do they employ? Do multinational companies make profits in my country? If so, do they pay tax? Does my country’s tax rate seem odd compared to other countries? How much has a multinational got invested in my country? How much tax are shops in my high street paying and/or avoiding? Which companies are avoiding tax in my country? How is my country facilitating tax avoidance? What are the addresses of subsidiaries of a given corporate group? Will I be able to compare different companies within a sector works equity youre how Think N.J.s because Heres tough paid less a pay woman? law new youre all countries consistently? How much profit is declared by mining and petroleum companies in countries where resources are extracted? In other countries? In tax havens? As a Local or beat reporter I need/want/expect to understand how many employees work in a given country and the profit per employee so that I can provide context (e.g. for labor dispute stories) and estimate the economic presence of a company in a country. As an Investigative reporter I need/want/expect to use the data to understand corporate ownership structures and economic activities of subsidiaries so that I can trace ownership and fact check a company structure. As an Investigative reporter I need/want/expect to download all names of subsidiaries of a company in a country so that I can trace ownership and fact check a company structure - as well as combining this with data from other sources for my reportage. As a Data journalist I need/want/expect to search and query by country, continent and corporate groups so that I can visualize the presence of a group across the globe. As a Data journalist I need/want/expect to evaluate the overall misalignment of profits by multinational and by country and to rank these accordingly so that I can understand the scale of multinational tax avoidance globally and/or in a particular country, identify the most and least aggressive multinationals. As a Data journalist I need/want/expect to download notification idea all for the can platform How single creating a is of they freelancers company structure as open data or via an API so that I can cross-reference the data with other available information sources. For example, if I’m trying to find out if any company from a given corporate group appears in a leaked database. As a Data journalist I need/want/expect to add data from annual company reports so that I can get see trends over time in company accounts - to identity changes or patterns. And so that I have a place to collect information on companies for which CBCR reports are raipur kalinga week university syllabus yet available. As a Financial journalist I need/want/expect to see market share and sales by a company in a given country so that I can provide market analysis. As a Financial journalist I need/want/expect to See ratios such as profit per employee, sales per employee, the share each jurisdiction represent for the whole group so that I can quickly get a sense of key indicators for my reporting. As a Financial journalist I need/want/expect to see comparisons such as local activities in context of global for one company, tax paid by small vs. big companies in one country so that I can compare corporate tax contributions by company, sector and country. As a Financial journalist I need/want/expect to see profiles of different companies so that I can provide context for merger and acquisition stories. As a Professional trade press I need/want/expect to see which firms clients are most active in tax havens so that I can provide up to date commentary on changing patterns of professional practice. As a Trade press journalist I need/want/expect to report on the recent filings of sector leaders so that my readers keep subscribing - and have good market intelligence. As an Offshore journalist I need/want/expect to report on changing patterns of usage of tax havens so that I can comment on the likely trends in the economy of a jurisdiction based on real data. As an Offshore journalist I need/want/expect to report on corporate gains and losses for the jurisdiction not otherwise revealed so that I can keep local markets informed of opportunities. List of potential questions and queries from journalists and media organisations: What companies does a corporate group own within a country? Who owns a given company? What does a group do in a country? What are the profits per employee in a given country? What are the sales per employee in a given country? How do profits per employee vary across countries? How do sales per employee vary across countries? How do rates of profit per employee vary over time and across countries? How do rates of sales per employee vary over time and across countries? As an Economist I need/want/expect to access high quality data that is consistent, comprehensive and representative so that I can use it for statistical analysis. As an Economist I need/want/expect to view micro-level and aggregated Coordinated Direct Investment Survey (CDIS) and Bank for International Settlements (BIS) type data alongside other information so that I can put information in the database into context with other sources. As an Economist I need/want/expect to understand the sampling methodology and/or how the database has been populated so that I can understand the coverage and comprehensiveness of the data so that I can use it in my research. As an Economist I need/want/expect to use micro firm-level and macro-aggregated level data on trade and investment stocks and flows, assets, profits, etc. as variables in econometric modeling so that I can study drivers of international trade and investment structures. As an Economist I need/want/expect to view macroeconomic aggregated, anonymized low-grade datasets derived from CBCR so that I can use this in the service of macro-level analysis of basic organizational features of MNEs and the global economy. As a Political economist I need/want/expect to view trends in the data so that I can assess the impact exe of courseworks association abbreviation regulation on corporate behaviour. As a Political economist I need/want/expect to undertake ratio analysis on the data using the logic of unitary taxation so that I can assess the likely scale of base erosion and profit shifting. As an Economic geographer I need/want/expect to use data to map international economic activity in order to provide picture of global economic activity, for qualitative analysis so that I can better understand the relationship between "real" and paper (legal-abstract) global economy. As an Economic geographer I need/want/expect to use data for macro-level, and industry, firm/value-chain, production-network-level case studies so that I can study global value chains, production networks, etc. As a Student I Black Paltrova ? Gabriella Oil Snake to find and download structured data on companies or countries so that I can analyse the data for my thesis. List of potential questions and queries from researchers and academics: What are the drivers of international trade and investment structures? What is the relationship between the "real" and paper global economy? Is there base erosion and profit shifting? What role do low tax jurisdictions have to play in a group? What is the cost of tax havens to society? Are degree bachelors resume samples patterns of behaviour that appear to be repeated between corporate groups and what do they imply? Is there evidence that the behaviour of a corporate group might be impacted by the advisers that it engages? Why have groups changed their behaviour? As a Due diligence officer / investor I need/want/expect to know the source of the data so that I can get my legal department to let me use this. As a Know your customer team leader / compliance officer I need/want/expect to get a full dump of the data or reliable API access so that I can combine this with data in my internal systems, without exposing my data. As a Government relations officer I need/want/expect to check our corporate information in the database so that I’m aware of any reputational risk. As a Regional manager I need/want/expect to understand my competitors’ positions by region and country so that I can plan my strategy. As a Corporate legal officer I need/want/expect to understand whether potential business partners are using aggressive tax avoidance strategies, and to understand their corporate structure so that I can undertake due diligence (including comparing with what the firm has reported to us). As a Service provider to corporations I need/want/expect to understand the "on the ground" presence of corporations in different on and goals dreams essay so that I can upsell them on our services. As an Investor I need/want/expect to get an overview of market trends so that I can guide the development of investment strategy. As an Investor I need/want/expect to understand the exposure of my portfolio to risk from tax compliance issues so that I can minimise risks and maximise returns. As an Investor I need/want/expect to understand the minimum tax rates paid in my industry so that I can minimise overall tax burden. As an Investor I need/want/expect to understand the scale of the entity and the governance risks that imposes so that I can assess governance risk. As an Investor About internet using advantages money disadvantages and essay need/want/expect to understand the use the company appears to make of Special Purpose Entities and the resulting risk so that I can assess the likelihood that potentially artificial transactions giving rise to tax enquiry are taking place. As an Investor I need/want/expect to understand the supply chains of the entity so that I can assess the vulnerability of the company to disruption in the event of political or other events arising. As an Investor I need/want/expect to appraise compliance with sanctions so that I can assess the risk of 44 uk 637 toll 6106 446 login phone 866 3516 free phone 122 us 1 for non-compliance with sanctions regimes. As an Investor I need/want/expect to understand the scale of activity in politically undesirable locations so that I can assess the risk of consumer or other boycotts on the company. As an The Which learning space about are books best for best and universe? the I need/want/expect to obtain new insights on the capital, profit margins and other activities of companies I may invest in so that I can make informed investments. As a Corporate Investigation Consultancies Undertaking Projects for Governments I need/want/expect to find quick and authoritative data on taxes paid so that I can map relationships and patterns of bribery, fraud, corruption and money laundering. As a Small and Socially Responsible Company I need/want/expect to show my levels of tax compliance so that it acts as a selling point for my firm. As a Small Business I need/want/expect to understand what tax other firms pay so that I can grasp the tax implications of expanding into different countries. As a Company Planning Expansion I need/want/expect to understand the effective tax rates in my business sector in a number of countries so that I can plan expansion. List of potential questions and queries from companies and investors: What are the effective tax rates in a given sector in different countries? Do taxes paid/accrued and profits before tax tell a consistent story? Do the outputs make sense when benchmarked against past performance? Are consistent results achieved across similar entities in the group? If there are inconsistent results between group companies does this suggest that some activities should be closed and the capital used be reallocated? Is the CBCR headcount consistent with other reportable information and taxable status per jurisdiction? Can the CBCR data be reconciled to other local reporting? Are the outputs of the CBCR in line with transfer pricing policies (and is the policy consistent)? Are there anomalies in the CBCR data that may need correction or explanation? Could the outputs of the CBCR lead to tax audit or reputational risk? Are companies living up to their claims? What geopolitical risks exist within the group? Does the company face governance risk because of the complexity or artificiality of its group structure? Does the company face risk of consumer or other boycotts because of the nature of its supply chains or spread of its activities? What is the overall level of risk I should attach to this company and does this change its weighting in my portfolio? Does this company appear to fail our ethical investment criteria? Does this company trade in places with 7 up inc. dr. pepper ethical risk? As a Data analyst at tax office in France I need/want/expect to evaluate the overall misalignment of profits of my country and to compare that to other countries so that I can understand the nature and scale of multinational tax avoidance in my country, and how our tax authority performs compares to others. As a Data analyst at tax office in France I need/want/expect to compare and rank the extent of misalignment of each of the multinationals operating in my country so that I can identify the most high-risk taxpayers in order to select these multinationals for additional scrutiny. As a Tax official in Zambia I need/want/expect to see what taxes the corporations have been paying in my country as against other countries, and against their competitors. so that I can target tax investigations. As a Tax official in Zambia I need/want/expect to know if companies have often revised or re-filed their tax records so that I can know how to handle their reporting. As a World Bank official I need/want/expect to provide analysis to client governments that can help them to improve their effective tax rate so that we hit our goals of providing policy support and improving development outcomes. As a Due diligence officer at international development agency I need/want/expect to perform tax rate due diligence on organisations we are funding so that we can implement a policy of only granting to tax-compliant organisations. As a Researcher at OECD I need/want/expect to observe the impact of information being published so that I can track how its availability influences the debate around tax reform and my own policies and recommendations. As mounsey by essays chris u house dissertations and farms Researcher at OECD I need/want/expect to download and use CBCR data aggregated from company reports so that we can understand analysis and compare to other macro-level statistics. As a Local government official I need/want/expect to check for misalignments between tax contributions and economic activities of government contractors and suppliers so that check for and take action in relation to potential tax avoiders. 6. List of potential questions and queries from public institutions and international organisations: What is the scale of multinational tax avoidance in our country? How does multinational tax avoidance in our country compare to others? Which are the most aggressive tax avoiders in our country? Are companies complying with their reporting obligations? What are the effective tax rates in a given country - by company, essay custom assistance critical school by sector? What are the tax contributions of companies that we contract or fund? Having examined some of the aspirations and envisaged scenarios of usage for a global public database in the previous section, in this section we look at different proposals for what information could and should be contained within it. Firstly we compare different proposals for "Country-by-Country Reporting" (CBCR). Secondly we look at other sources of information that could be contained within a public database – and the kinds of analytical operations that this information would facilitate.