- All examples cited can be found in Action Aid, Tax Justice Advocacy Toolkit (2011)
- Content in this section is sourced from the book Tax Justice, the Ongoing Debate (2002)
- (Tørsløv et al.)
- Avi-Yonah 2000, Dietsch 2011a, as cited in van Apeldoorn, 2016
- https://www.imf.org/external/pubs/ft/fandd/2019/09/pdf/tackling-global-tax-havens-shaxon.pdf
- OECD (1998,. p. 14)
- Mansour (2020)
- Bird & Zolt (2005, p. 933)
- Torgler & Schneider, 2009.
- This estimate was arrived at by using a methodology created by researchers at the International Monetary Fund.
- OECD Podcast (2021)
- van Apeldoorn (2016)
- 132 member jurisdictions have agreed to it as of 9 July 2021. It is noted that not all Inclusive Framework members have joined as of the time of writing.
- There are two exceptions to this; extractive industries & financial services. Regarding the former, the OECD rationale is that the rent belongs to the land where the extractions take place. Regarding the latter, it was given an exception due to complexity. However both are included under Pillar.
- Activity written by Meaghan Carmody, Financial Justice Ireland (2021)
- This activity is adapted from Action Aid’s Tax Justice Reflection Toolkit: 24 participatory tools to learn and act on tax injustice (2021) https://actionaid.org/sites/default/files/publications/Tax%20Justice%20Toolkit_English.pdf
- Activity written by Meaghan Carmody, Financial Justice Ireland (2021)
- https://www.investopedia.com/ask/answers/060316/why-ireland-sometimes-referred-tax-haven.asp
- https://www.imf.org/external/pubs/ft/fandd/2019/09/tackling-global-tax-havens-shaxon.htm
- Activity adapted from Financial Justice Ireland’s ‘From Grassroots to Government’ resource
- https://cthi.taxjustice.net/en/
- Activity adapted from Financial Justice Ireland ‘Not Business As Usual’ resource
- Activity written by Meaghan Carmody, Financial Justice Ireland (2021)
- This activity is adapted from Action Aid’s Tax Justice Reflection Toolkit: 24 participatory tools to learn and act on tax injustice (2021) https://actionaid.org/sites/default/files/publications/Tax%20Justice%20Toolkit_English.pdf
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