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Tax Justice Network ■ Seminar on the Corporate Tax Haven Index in Buenos Aires on 29 November 2019
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[Por favor, vea más abajo detalles en castellano]
The research and advocacy seminar is organised in the context of the conference “Financialization in the Global South” (list of panels here, time table here, register here), happening from 26-28 November 2019 also in Buenos Aires. This event is free to attend. Details and location can be found below.
The seminar introduces the methodology and discusses the research and advocacy potential of Tax Justice Network’s Corporate Tax Haven Index (CTHI). This index combines two measures to create a ranking of the world’s most important tax havens for multinational corporations: the Haven Score based on 20 mostly tax-related indicators of corporate tax haven-ness, assessing how aggressive a jurisdiction’s corporate tax haven laws, regulations and practices are; and the Global Scale Weight showing the scale or size of corporate investment activity as a proxy for the magnitude of the profit-shifting potential in that jurisdiction. The jurisdictions are ranked by how much each contributes to tax avoidance risks and the race to the bottom in corporate income taxation. The Haven Score’s twenty indicators rely on in-depth policy analysis in five relevant areas of corporate tax policies: the lowest available corporate income tax rate; loopholes and gaps; transparency; anti-avoidance measures and double tax treaty aggressiveness. Researchers and members of social society are invited to feedback on the methodology, and to contribute suggestions for the future geographical expansion of the index in the Latin American region.
Another part of the seminar will introduce the present the Tax Justice Network’s latest paper on the risks emanating from the secrecy in the investment industry. In 2018, the total value of financial instruments processed in the US was USD $1.85 quadrillion (USD $1,850 trillion). Still, there is no transparency on who the beneficial owners of investment entities and financial assets are, let alone if they are paying the corresponding taxes or if they are part of money laundering or other financial crimes. Neither current beneficial ownership registries nor the Common Reporting Standard for automatic exchange of tax information solve the investment industry’s secrecy.
Seminario de presentación e investigación del Índice de Guaridas Fiscales Corporativas 2019
El propósito del seminario es introducir la metodología, presentar y discutir la investigación del Índice de Guaridas Fiscales Corporativas de Tax Justice Network (CTHI, por sus siglas en ingles). El índice combina dos medidas para crear un ranking de las más importantes guaridas fiscales para corporaciones multinacionales del mundo: un ranking de guaridas basado en 20 indicadores de nivel de guaridas principalmente relacionadas con impuestos, que evalúan que tan agresivas son las leyes, regulaciones y prácticas de una guarida corporativa; y un ponderador de escala global que muestra la escala o el tamaño de la inversión extranjera directa como un proxy de la magnitud del desvío de utilidades potencial en la jurisdicción. Las jurisdicciones son posicionadas en función de cuánto contribuyen al riesgo de elusión fiscal y a la carrera a la baja global en el impuesto a las ganancias corporativas. Los veinte indicadores del índice de guaridas se basan en un análisis detallado de políticas en cinco áreas relevantes de las políticas de fiscalidad corporativa: la menor tasa imponible disponible; los huecos para la elusión fiscal; la transparencia; las medidas anti-elusivas y la agresividad de los tratados de doble imposición. Académicos, miembros de la sociedad civil, y otras personas interesadas están invitados a proveer su opinión respecto de la metodología y contribuir con sugerencias para la futura expansión geográfica del índice en la región latinoamericana.
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