Maya Forstater

Before the SDG target was set, #IFFs were described as comprising " tax evasion, the theft of state assets, the laundering of the proceeds of crime, and a range of market and regulatory abuses under cover of anonymity", but now the focus has shifted to tax avoidance #BEPS by MNCs

The proposal for assessing progress on this is based on “misalignment”looking at aggregated data from CBCR reports and seeing where MNC profits don't match up with employee headcount and sales.

But this captures ordinary tax compliance as well as tax avoidance (since tax rules do not seek alignment between profits and the average of headcount and sales, and international businesses are not homogenous globally)

Before setting the indicator we should try it out with real data to see how much of a problem this is. I tested the metric out on three companies: Person, Vodafone, Barclays and Lush.