TY  - BOOK
AU  - Aubry,M and Dauphin, T.
TI  - Opening the Vaults: The Use of Tax Havens by Europe’s Biggest Banks
PB  - Oxfam International
KW  - Tax Havens, Transparency
N2  - The is it the methodology of the reportby Oxfam which  showcases transparency data released by banks, the only sector obliged to publicly report its profits and tax on a country-by-country basis since 2015.All banks based in the European Union have been obliged to report to illustrate the extent to which the top 20 EU banks are using tax havens, and in which ways. Corporations, including banks, have for a long time been artificially shifting their profits to countries with very low, or zero, corporate tax rates. This accounting trick, used to avoid paying tax, is widespread and is evidenced by corporations registering very low profits or even losses in countries that have fairer corporate tax rates
UR  - iffoadatabase.trustafrica.org/iff/bp-opening-vaults-banks-tax-havens-270317-annexes-en.pdf
ER  -