Tax avoidance by large companies is costing governments billions of dollars each year. Not only does this place a greater share of the burden on small and mid-size businesses and salaried workers. It makes mid-size businesses in particular anti-competitive as they look to grow and compete against companies with a relatively lower tax cost.
The linked article provides interesting background information & commentary on the geography of tax avoidance. It also includes some interactive tools to understand what jurisdictions are involved. The dataset does not appear to be complete but the results highlight some interesting trends.
Suffice to say that groups with a "mailbox" presence in places like The Netherlands, Luxembourg, UK & Ireland should consider their structures carefully.
Conversely, the article suggests that the recent debate regarding tax transparency for private companies in Australia is well off-the-mark, as $200m appears too low a turnover threshold to warrant attention of these issues.
International investment flows are often concentrated in countries with relatively small economies. Why? Welcome to the world of tax avoidance. Mailbox companies. We have all heard of them and know they are used by large corporations to avoid paying taxes. This website tells the story of just how much money is involved, which countries this money flows through, and who pays the bill.