aims to establish how much multinational corporations pay in taxes, to what extent these taxes are paid in tax havens, and which factors drive these patterns. Ultimately, it aims to use theoretical, methodological and empirical innovations to transform the understanding of corporate taxation in a globalised world. The five-year-long project was launched in January 2021 and is funded by the Czech Science Foundation (21-05547M). CORPTAX is based at the Institute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czechia.
Country-by-country reporting by multinational corporations is where CORPTAX meets GLOBTAXGOV. The aim of CORPTAX is to establish how much multinational corporations pay in taxes, to what extent these taxes are paid in tax havens, and which factors drive these patterns. The aim of GLOBTAXGOV is to assess the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and the EU in international tax law making. Country-by-country reporting by multinational corporations can be important for both projects’ aims, but is it? That is the overarching question for this workshop’s excellent speakers.