2.1 Figures on TNC Tax Avoidance and Evasion
The scale of revenue losses by states resulting from aggressive
tax planning practices of multinational firms is
difficult to estimate. As will be discussed later, the line
between illegal tax evasion and legal tax avoidance is
blurred, and any analysis of TNCs is limited by the lack of
transparency of their business. Thus, any figure must be
taken with great caution – which is particularly true for
overall, global figures.