Big business is able to take advantage of loopholes in global tax laws and avoid tax on a massive scale.
This deprives governments around the world of the money they need to tackle poverty and inequality. It means there is less for them to invest in healthcare, education and jobs.
This report examines the failings of the global tax system that facilitate mass tax avoidance. It looks at one example of a multinational company (MNC) that Oxfam thinks is not paying its fair share and gives an overview of its practices in New Zealand.. It calls on the New Zealand government and business to implement the reforms that are needed to stop MNCs from avoiding paying their fair share of tax in the future.