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Acknowledgements This report was coordinated by Eurodad with contributions from civil society organisations in countries across Europe including: 11.11.11 (Belgium); Centre national de coopération au développement (CNCD-11.11.11) (Belgium); Glopolis (Czech Republic); IBIS (Denmark); Demnet (Hungary); CCFD-Terre Solidaire (France); Oxfam France (France); World Economy, Ecology & Development (WEED) (Germany); Global Policy Forum (Germany); Debt and Development Coalition Ireland (DDCI) (Ireland); Re:Common (Italy); the Centre for Research on Multinational Corporations (SOMO) (Netherlands); Instytut Globalnej Odpowiedzialnosci (Poland); InspirAction (Spain); Oxfam Intermón (Spain); Ekvilib Institute (Slovenia); Forum Syd (Sweden); Christian Aid (UK). A special acknowledgement goes to doctoral researcher Martin Hearson of the London School of Economics and Political Science (LSE) for providing data and valuable input on the sections related to tax treaties. Each chapter was written by – and is the responsibility of – the nationally-based partners in the project, and does not reflect the views of the rest of the project partners. The chapter on Luxembourg was written by – and is the responsibility of – Eurodad. For more information, contact Eurodad: Rue d’Edimbourg, 18 – 26 Mundo B building (3rd floor) 1050 Ixelles, Brussels, Belgium tel: +32 (0) 2 894 46 40 e-fax: +32 (0) 2 791 98 09 www.eurodad.org Design and artwork: James Adams Copy editing: Vicky Anning, Julia Ravenscroft and Zala Zbogar. The authors believe that all of the details in this report are factually accurate as of 5 October 2015. The report has been produced with the financial assistance of the European Union and Norad. The contents of this publication are the sole responsibility of Eurodad, and the authors of this report and can in no way be taken to reflect the views of the funders.
Contents Glossary 4 Executive summary 6 Global overview 8 Report findings 28 Recommendations 38 European Parliament 39 European Commission 42 Belgium 46 Czech Republic 50 Denmark 53 France 57 Germany 61 Hungary 65 Ireland 70 Italy 74 Luxembourg 78 The Netherlands 82 Poland 86 Slovenia 89 Spain 92 Sweden 95 United Kingdom 98 Appendix 102 References 104
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