General Article Tax havens: there’s a chance now to apply conditions to bailouts

Topic Selected: Business Book Volume: 381
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Atul K. Shah, City, University of London

The huge economic slowdown brought about by COVID-19 has resulted in companies around the world seeking help from their governments. The conditions of these bailouts vary but some countries have notably said that tax avoiders should not benefit. Poland and Denmark were the first, with Austria, France and Italy making similar noises.

Companies that avoid paying tax argue that they operate within the law and do not breach any rules. This may be true. ...

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