Chasing the Artful Dodger: Multinational tax avoidance

For most of us, paying taxes is an unavoidable civic duty. Yet for the modern corporation it has increasingly become a voluntary matter, with a prevailing sense that a corporation's duty lies in avoiding tax. International intrigue, exotic locations, and a hint of Dickens' Artful Dodger – the world of tax havens and international tax avoidance has the makings of a good thriller, but its effects are far more mundane and affect all of us. What is happening around the world and is Australia doing enough to secure its dues?