In June 2021 Ethical Consumer viewed Ebay's list of subsidiaries in its family tree on the Hoovers corporate database. This showed that the company had more than two subsidiaries in jurisdictions considered by Ethical Consumer to be tax havens at the time of writing. Of these, some were holding companies, which was a high risk company type for likely use of tax avoidance:
eBay International Holding GmbH, in Switzerland
eBay Classifieds Holding B.V., in Netherlands
An internet search using the search terms “Ebay tax policy statement country” found no country-by-country financial information or reporting (CBCR). Ebay's Global Tax Policy was found which stated: "We do not use secrecy jurisdictions or “tax-havens”, as defined by the OECD, for tax avoidance or savings." But the company did not provide a narrative explanation for what each group entity located in a tax haven is for, and how it is not being used for purposes of tax minimisation.
Given that Ebay had two or more high risk subsidiaries in jurisdictions on Ethical Consumer's tax haven list and no country-by-country financial information, nor narrative explanation, the company received Ethical Consumer's worst rating for likely use of tax avoidance strategies and lost a full mark under Tax Conduct.