Why and How to Spot Profit Shifting

CICTAR worked with the Network of Unions for Tax Justice and Public Services International to develop a briefing to provide workers with an introductory guide to identify possible corporate profit shifting. 

The note has already been used to train union members around the world and works as a stand-alone resource.

The briefing examines why corporate tax practices matter for workers, what profit shifting is and how it works. The principal section focusses on identifying ‘red flags’ — indicators of profit shifting by corporations. The brief includes:

• basic information on where to find relevant information

• suggested next steps if there are possible indications of profit shifting

• a checklist of questions to assess company tax practices.