Collecting tax is one of the key means by which governments are able to address poverty and inequality. But big business is dodging tax on an industrial scale, depriving governments across the globe of the money they need to address poverty and invest in healthcare, education and jobs.  This report exposes the world’s worst corporate tax havens – extreme examples of a destructive race to the bottom on corporate tax which has seen governments across the globe slash corporate tax bills in an attempt to attract business.  It calls on governments to work together to put a stop to this before it is too late...This report looks at two core elements of the race to the bottom on corporate tax.  Firstly, using new research carried out by Oxfam, the report examines the corporate tax havens that are undermining the whole system of effective corporate tax, naming the worst 15 in the world.  Secondly, the report analyses the way the rest of the world is engaging in a dangerous and ultimately self-defeating competition on corporate tax rates and tax exemptions.  Finally, it sets out what must be done now by governments to stop this before we see the end of corporate tax altogether...