Resources

Explainers

Why corporate income tax is the most critical of all taxes

Our corporate income tax information hub explains why this tax is so important, and why we place it at the centre of our work and our Fair Tax Mark standards.

Public Country-by-Country Reporting, why and how

PCbCR significantly enhances the ability of stakeholders across the world to form an informed opinion as to whether a business is paying the right amount of tax, in the right place and at the right time.

Identifying tax havens: characteristics and 2023 tax haven listing

Profit shifting is a huge concern and leads to corporate income tax revenue reductions. Discover what makes a tax haven, and which jurisdictions are on our list.

You’re hired! Responsible tax wins over workers

In an evolving labour market in which staff shortages are an increasing concern, studies are finding that aggressive tax practices can actually be detrimental to recruitment.

Key Performance Indicators of responsible corporate tax conduct – and their green and red flags

How can asset managers and institutional investors sieve the enormous pending data release and separate the wheat from the chaff when it comes to multinational’s tax conduct? Here we present five KPIs to consider.

Why small business tax dodgers should be as big a concern as big business tax avoidance

Limited liability is a gift, but rights must come with responsibilities. Many small businesses want to pay their fair share. Solutions to tackling small business tax avoidance are readily available.

The global minimum tax: why it should be celebrated, despite its shortcomings

The global minimum tax may have taken a few knocks, but it is still advancing and there is much to celebrate. Discover what it is, how it came about and what impact it will have. 

Seven magnificent reasons to pursue the Fair Tax Mark

Find out why your business should pursue the gold standard of responsible tax conduct and tax transparency – the Fair Tax Mark . Filled with supporting evidence and references, read what businesses say about their label.

Accreditation standards and guidance notes

Global Multinational Business Standard

No matter where in the world your multinational enterprise is based, our Global Multinational Business Standard allows us to certify your business with the Fair Tax Mark. The criteria we use for certification focus on five key areas: beneficial ownership, governance, tax policy, financial and tax reporting, and cash taxes paid.

Global Multinational Business Standard – Spanish language edition

A medida que Fair Tax Mark continúa expandiéndose internacionalmente, nos complace anunciar que nuestra Norma Global para Empresas Multinacionales ahora está disponible también en español.

Solely UK-based Business Standard

Our Solely UK-based Business Standard is used to assess your business for the Fair Tax Mark if your turnover is higher than £1mn. Learn more about our accreditation criteria, and how we look at transparency, tax rate, tax avoidance and tax disclosure.

UK Small Business Standard

If your UK business has a turnover of £1mn or lower, you’re still able to join the global Fair Tax Mark business community. This standard sets out what we measure, and why, when assessing your UK small business.

Model tax policy

Every business has a tax policy (sometimes referred to as a tax strategy), even if it has never been explicitly recorded. This model tax policy features template text, examples and considerations for businesses writing one.

Model tax notes

Explaining how your organisation could present both a current tax and total tax reconciliation, this paper uses real examples of presenting this data in the most transparent way.

Reports and campaign updates

UK should lead on multinational tax transparency

We’re calling on the UK government to introduce public Country-by-Country Reporting for large multinational corporations and compel them to disclose precise details of income, profit and tax contributions in the UK and globally.

UK public attitudes to corporate tax conduct

We have been polling the UK public on questions of corporate tax conduct since 2017. Our research consistently finds tremendous support for the Fair Tax Mark, responsible tax conduct and for government measures which encourage this.

The Silicon Six and their enduring global tax gap

Our analysis of Alphabet (Google), Amazon, Apple, Meta (Facebook), Microsoft and Netflix and the significant difference between the cash taxes paid and both the expected headline rates of tax and the reported current tax provisions.

UK economic crime and transparency reform

The UK has been a global hub for illicit financial flows for decades. We’re working with our friends in the tax justice and anti-corruption movements to press for change in a number of areas.

UK public procurement reform

We would like to see the UK’s procurement policy go much further and explicitly require suppliers to demonstrate responsible tax conduct in order for them to win public contracts.

Other initiatives

Fair Tax Councils

Councillors across the UK work hard to serve their local communities and help direct the delivery of essential public services. By signing up to the Councils for Fair Tax Declaration, councils can demonstrate alignment to their values and encourage responsible tax practice. Read more about the initiative, and see which councils are on board.

Fair Tax Week

Fair Tax Week is a recognition of the businesses and organisations that are proud to promote responsible tax conduct, and a celebration of the positive contribution this makes to society. Find out more and discover highlights.

Image library

These images can be downloaded and used for media, blog posts and articles about fair tax. Images are png format, please contact [email protected] for other formats.