Thème 3 - Governance and corporate social responsibility V Tax evasion Multinational companies are often accused of avoiding their actual tax dues. When they are caught and if the avoidance is willful, they are subject to substantial penalties and criminal charges. Tax havens (or fiscal paradises and fiscal heavens) are countries offering significant tax advantages which share limited information with foreign tax authorities. Corporations often organize their operations to minimize the tax they have to pay. That is tax optimization which is sometimes of questionable legality. Leaks are regularly made public on tax evasion scandals. The latest one was released at the end of 2021 and is named " Pandora Papers " : more than 600 journalists in 117 countries tracked and released 12 million documents that reveal tax avoidance and hidden wealth by some of the world's rich and powerful. The International Consortium of Investigative Journalists (ICIJ) in Washington DC coordinated the release. & TECHNICAL TERMS Tax evasion A tax due A criminal charge A tax haven (or fiscal paradise and fiscal heaven) Tax optimization Pandora papers & COMMON TERMS * Common nouns Avoidance Questionable legality A leak * Common adjectives Willful * Common verbs To make something public 192 Évasion fiscale, fraude fiscale Un impôt exigible ou dû Une accusation pénale ou criminelle Un paradis fiscal L'optimisation fiscale L'affaire des « Pandora Papers » The International Consortium of Investigative Journalists (ICIJ) Le consortium international des journalistes d'investigation L'évitement Légalité douteuse ou discutable Une fuite, une brèche Intentionnel, délibéré, volontaire Rendre qq chose publique, publier qq chose