You often see articles about corporations that use tax loopholes to pay less tax. I'm not very experienced in the subject, but these articles must get the information from somewhere right. Where do they get it from? I imagine what I need for a given company is to calculate:
- the profits for a given country for a given year
- the corporation tax for a given country in a given year
- how much tax they actually paid to that country in that year
Then I can take the profit and the corporation tax value for a given year and calculate how much they should have paid, vs how much they actually paid.
Is there an online resource? Is this data even public? If it's not public, how do articles get this information?
I actually imagine it's A LOT more complicated than this, but this is my layman understanding. Can anybody point me in the right direction?