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.

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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

2018-05-17T08:29:00+01:00

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.