The Impact of Letterbox-type Practices on Labour Rights and Public Revenue: four case studies
This report from Eurodad member SOMO
and the ETUC reveals how businesses use ‘letterbox practices’ to not only lower corporate taxes, but to get around labour laws and collective agreement. It features case studies from Germany, the Netherlands, Italy and Sweden, covering the meat, road transport, car manufacturing and construction sectors. The report also found that the vast majority of foreign investment in the Netherlands and Luxembourg is related to reducing tax payments in countries of operation.