This report provides evidence that the corporate income tax system is not broken and that the corporate income tax base is not being eroded. The report critiques the stateless income doctrine and the interaction between tax havens and multinational corporations. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants, offering business-relevant qualifications to people of application, ability, and ambition. The organization was founded in 1904 and holds core values of opportunity, diversity, innovation, integrity, and accountability. ACCA aims to develop capacity in the profession and encourage the adoption of consistent global standards. The organization works to open up the profession to people of all backgrounds and remove artificial barriers to entry, ensuring that its qualifications and their delivery meet the diverse needs of trainee professionals and their employers. The organization supports its 162,000 members and 428,000 students in 170 countries, helping them to develop successful careers in accounting and business, with the skills needed by employers.
