Topics
Tax Avoidance
Tax avoidance involves using legal loopholes to avoid a liability to pay tax to a government. Tax avoidance is legal whereas tax evasion is illegal. In 2016/17 the annual cost of tax avoidance in the UK was estimated to be £1.7 billion, while the cost of tax evasion was £5.3 billion.
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The EU vs. Big Tech: A New Era of Accountability?
11th September 2024
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IB Economics - Sources of Government Revenue
Study Notes
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New Global Profits Tax for 2024
1st January 2024
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2.6.2. Fiscal Policy - Taxation (Edexcel A-Level Economics Teaching PowerPoint)
Teaching PowerPoints
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What is Transfer Pricing and why is it a hot economic issue?
27th April 2023
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Tax Evasion and Tax Avoidance
Study Notes
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Digital Services Tax - Are Tech Companies Avoiding It?
6th April 2023
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UK Digital Services Tax starts to bring in revenue
23rd November 2022
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Is tax avoidance actually legal?
24th June 2021
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Apple faces an £11n corporation tax bill from the EU
30th August 2016
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The Gig Economy and a shrinking Tax Base
24th November 2016
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The Diverted Profits (Google) Tax
Study Notes
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Tax avoidance costs the global economy $427bn a year,
20th November 2020
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Corporate Tax Avoidance
Topic Videos
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Globalisation: How can we tax the footloose multinationals?
14th February 2019
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Ireland as a tax haven for multinationals
10th September 2018
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Amazon tax avoidance debate surfaces yet again
3rd August 2018
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Tax Avoidance - try this 'Reach the Peak' activity
6th November 2017
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Competitiveness Policies
Study Notes
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Is it becoming tougher for corporations to avoid tax?
6th March 2016
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The 38 per cent tipping point on tax
14th April 2015