These case studies show how profits are “shifted” within company groups through creative accounting tricks such as the use of
sales commissions, management fees, and loans between different branches of the same company structure.
These case studies show how profits are “shifted” within company groups through creative accounting tricks such as the use of
sales commissions, management fees, and loans between different branches of the same company structure.
International tax and wage evasion by multi-or transnational corporations is a serious issue for all countries, but especially for Global South states with large extractives sectors. It is in these countries where the social and environmental damage of mining occurs,…
Illicit financial flows and base erosion profit shifting (IFFs and BEPS) have been called the ‘Achilles’ Heel’ of transnational corporations, because they present a vulnerability through which the architecture of corporate impunity can be tackled. Through both the interrogation of the…
Since 2019, AMCU has been embroiled in a legal battle with Samancor Chrome, the second-largest chrome company in the world. In this case, a whistleblower has alleged that certain directors shifted billions of Rand from the company into overseas tax…
