Taxes paid by oil, gas and mining companies are an important potential source of government revenue, which can be used to reduce poverty, boost development and provide basic social services such as health care and education. But tax avoidance or evasion schemes, offshore secrecy and government tax breaks to attract investment all divert potential revenues, undermining fulfilment of people’s rights to services and livelihoods.
PWYP calls for tax justice so revenues from extraction can be used to boost development, via measures such as registers of beneficial owners and companies publishing their payments to individual country governments. With our members and partners, we work to ensure that EITI reports provide detailed information on fiscal regimes and tax payments by extractive companies, so the data can be reconciled with other sources – such as alternative reports, journalist investigations and supreme audit institutions – to provide real fiscal transparency.
Onodo was created in 2015 by the Spanish civil societal organisation Civio. Its goal is to visualise complex networks and to support your story-telling. Because Onodo is easy to use, the target audience does not need any technical knowledge to construct a network visualization. You can use Onodo to visualize company ownership networks to better…Read Download
Publish What You Pay is working on a Global Strategy which will serve to guide the movement from 2020-25. As part of this process we are reflecting on key questions facing the movement, through Think Pieces and webinars which will raise some key questions from the piece. Find out more about the PWYP Global Strategy…Read Download
On the 14 December 2015, Solwezi Municipal Council passed a resolution to “enhance service provision to communities affected by mining activities”. This resolution followed a proposal to invest property rates collected by the council from mining companies within mining host communities. It is against this backdrop that YAD working with Publish What You Pay Zambia…Read Download
Double taxation arises when two or more tax jurisdictions overlap, such that the same item of income or profit is subject to tax in each. Double Taxation Agreements were therefore instituted as an international tax instrument for avoiding double taxation of the same income or capital to the same taxpayer in the same period in…Read Download
Cross border taxation methods and reverse tax credit This report introduces the reader to a much-neglected area of international taxation, tax credits, and shows how a more active utilization of tax credits and one of its accompanying features, withholding tax, can fix some of the issues we have with multinational companies not paying taxes. In…Read Download