Tax avoidance

The arrangement of a taxpayer’s affairs in a way that is intended to reduce his or her tax liability through legal methods, although often in contradiction with the intent of the law it purports to follow.


Advancing tax transparency: outcomes from the PRI collaborative engagement

This report summarises the outcomes of the PRI collaborative engagement on corporate tax transparency, which ran from 2017 to 2019. The engagement sought to: create awareness within companies of investor concerns around aggressive corporate tax practices and expectations of responsible tax practice; improve company disclosures across tax policy, governance and ...

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Corporate tax disclosure guide

Evaluating and engaging on corporate tax transparency: An investor guide


This report serves as an investor tool for engagements on tax, drawing on key trends and gaps observed in the current status of corporate income tax disclosure practices.