Corporation tax

As the G20 pledges to crack down on multinational tax avoidance, the Financial Times looks at how and why governments help companies reduce their tax burden.

Lew says tax inverters threaten US budget

Executive action to curb practice planned in ‘very near future’

Tax inversion makes a tempting M&A bet

Proposed legislation is not slowing the tide of US ‘tax deserters’

Big tax inverters ‘have $21bn offshore’

Medtronic, AbbVie and Applied Materials’ cash piles cited

Comment highlights

The US has the highest number of millionaire households
Better a big reform than quixotic appeals to patriotism
– Editorial
Delay in US tax reform penalises America and the world
– Editorial
OECD highlights need to modernise outdated systems
– Editorial
Student in Lab at University

HMRC claims tax scheme victory

Tribunal ruling against vaccine research investment

Osborne goes after offshore evaders

Revenue & Customs to mount tax crackdown

Democrats move to punish tax ‘deserters’

Bill denies federal contracts to companies that redomicile

Contractors given six months to pay tax

HMRC offers ‘settlement opportunity’ in £430m dispute

Google UK pays £20.4m corporation tax

Country accounts for $5.6bn of internet group’s revenues

Special unit nets £1bn more tax from rich

HMRC beats compliance yield target over five years

Tax avoidance scheme hit list published

Investors to get upfront tax demands totalling billions

Celebrity investors face tax crackdown

Film financier clients face big bills in HMRC move

Amazon embroiled in EU tax crackdown

Brussels to examine ‘what kind of arrangement Luxembourg has’

Glencore reveals Australian tax payments

Trader says it paid A$400m in corporate income tax

Labour to pledge rise in corporate tax

Balls looks at tax to equalise treatment of debt and equity finance

Balls plans crackdown on tax avoidance

Labour would close loophole used to move profits to tax havens

Tax avoidance drive to spark litigation

Tens of thousands in avoidance schemes to get demands to pay up

Australia imposes rich tax to tackle debt

Levy of 2% on those earning at least A$180,000 a year

‘Golden age’ of tax planning under threat

FT reviews US multinationals’ offshore cash holdings

Dublin grows jittery over EU tax probe

Apple case highlights use of transfer pricing to reduce taxation

US tech and pharma park cash offshore

Just 14 top groups hold $500bn overseas to cut tax

EU puts spotlight on national tax deals

Commission investigates whether rulings broke state aid rules

Playing fair on corporate tax

The European Commission is right to look into multinationals’ affairs

EU tax probe into Apple, Starbucks and Fiat

EU to probe Apple’s Irish tax affairs

Move by Brussels is part of widening global crackdown on avoidance

Corporate tax escape trick set to backfire

Households have borne brunt of austerity