1. Tax Transparency What Don’t We Know? Allison Christians H. Heward Stikeman Chair in Taxation Law, McGill University

2. MNC Local Sub Intermediar y home country: push 3d country: divert host country: lure strategic behaviour lawyers, accountants, economists

3. TransparentOpaque Public Private Govs, Gov Orgs Firms, NGOs law on the books public statements soft law law on the books public statements soft law private rulings treaty interpretation arbitration working parties soft power private rulings treaty interpretation arbitration working parties soft power industry pubs public correspondence regulated disclosure industry pubs public correspondence regulated disclosure global structures return positions revolving door working parties soft power global structures return positions revolving door working parties soft power #LuxLeaks Hodge, Levin

4. MNC Local Sub Intermediar y publish all decisions by tax administrators admin rulings CA decisions arbitration outcomes disclose all meetings involving officials global registry official and informal What transparency looks like

5. Thank you