What now for global corporation tax?

clock • 5 min read

The last twenty years have been tumultuous for the understanding of tax in the accounts of multinational companies. The investor in this sector has been on a roller coaster ride if they have sought to interpret the tax due by those companies whose shares they have owned, says Richard Murphy. The two decades can be split into three periods. The first was until 2012. Effectively this era was a free for all for companies. They were in the driving seat on lobbying. Tax rates fell quickly, around the world. Concessions on the tax base, which reorientated quite heavily towards territorial taxa...

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