What Do They Pay? Towards a Public Database to Account for the Economic Activities and Tax Contributions of Multinational Corporations

City Political Economy Research Centre, Working Paper Series 2017/01

35 Pages Posted: 9 Oct 2017

See all articles by Alex Cobham

Alex Cobham

Tax Justice Network

Jonathan Gray

King's College London

Richard Murphy

Tax Research LLP

Date Written: February 1, 2017

Abstract

This paper reviews the prospects for a global public database on the tax contributions and economic activities of multinational companies. It is divided into four main sections. Firstly, we present a set of user stories, questions, requirements, and scenarios of usage for a database. Secondly, we look at what kinds of information a public database could and should contain. Thirdly, we look at the opportunities and challenges of building a public database drawing on various existing information sources. Fourthly and finally, we suggest next steps for policy, advocacy, and technical work towards a public database.

Keywords: Open Data, Data Infrastructures, Country-by-Country Reporting, CBCR, Tax Policy, Multinational Taxation, Participatory Design, Data Journalism, Data Activism

Suggested Citation

Cobham, Alex and Gray, Jonathan and Murphy, Richard, What Do They Pay? Towards a Public Database to Account for the Economic Activities and Tax Contributions of Multinational Corporations (February 1, 2017). City Political Economy Research Centre, Working Paper Series 2017/01 , Available at SSRN: https://ssrn.com/abstract=3049857 or http://dx.doi.org/10.2139/ssrn.3049857

Alex Cobham

Tax Justice Network ( email )

38 Stanley Avenue
Chesham, Bucks HP5 2JG
United Kingdom

HOME PAGE: http://taxjustice.net

Jonathan Gray (Contact Author)

King's College London ( email )

Strand
London, WC2R 2LS
United Kingdom

Richard Murphy

Tax Research LLP ( email )

United Kingdom

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