[Business & Human Rights Resource Centre invited Shell to respond - response provided.] Between 2001 and 2005 the Dutch-British oil multinational set up a range of subsidiaries in [Switzerland], although these entities are not involved in any productive activities, finds a new report released today. The Centre for Research on Multinational Companies (SOMO) and Friends of the Earth Europe report concludes that Shell uses Switzerland mainly for ‘tax planning purposes’. Shell’s presence in Switzerland potentially allows the company to avoid paying a significant amount of taxes where its actual economic activities take place, including in developing countries...Shell claims to be a leader in tax transparency. SOMO and Friends of the Earth Europe however found that there is no transparency on the taxes that Shell pays in Switzerland, nor does Switzerland require that company accounts are made available on public record...The findings of this report support the call by the Tax Justice Network Netherlands earlier this week for Shell to be truly transparent about their tax payments to governments.