[Business & Human Rights Resource Centre invited Shell to respond - response provided.] The aim of the research is to highlight the use of low-tax and secrecy jurisdictions by Shell in order to minimize its tax payments in other jurisdictions...Switzerland was chosen as an example because there are indications that Shell may be using Switzerland for tax purposes, at least since 2005, when the company shifted ownership of its brands and trademarks to a Swiss-based subsidiary, Shell Brands International AG. This company was registered in the canton of Zug, which is a very popular location for multinational corporations because of its particularly low income tax rates for foreign companies and because of Switzerland's high secrecy regulations, in combination with Switzerland’s extensive network of double taxation treaties. It is hypothesised that Shell’s presence in Switzerland is potentially leading to significant tax losses for developing countries because Shell is able to use the specific advantages of the Swiss financial system (and other secrecy jurisdictions and tax havens) to lower its profits in developing countries, leading to lower tax payments there. Different Shell subsidiaries in Switzerland may play similar roles as Shell Brands International AG and have also been included in the research for this report.