Women and girls in the world’s poorest countries need good schools and hospitals. To pay for this, these countries urgently need more tax revenue. A little-known mechanism by which countries lose corporate tax revenue is a global network of binding tax treaties between countries. This report marks the release of the ActionAid tax treaties dataset – original research that makes these tax deals made with some of the world’s poorest countries easily comparable and open to public scrutiny.
As IMF staff wrote in 2014, the use of tax treaty networks to reduce tax payments…is a major issue for many developing countries, which would be welladvised to sign treaties only with considerable caution.