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G7 summit: UK is badly conflicted between offshore tax havens and Biden's global tax drive

By Atul K. Shah, Professor, Accounting and Finance, City, University of London
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For four decades, there has been a global race to the bottom on multinational tax, with Britain and its network of tax havens at the heart of it. Multinationals have seen tax as a cost rather than paying states their due share of revenues to provide public services like transport, energy, laws and education, without which businesses could not operate with any degree of efficiency and reliability. But in today’s era of climate change and social…


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