In May 2020, Ethical Consumer viewed the entry for Alphabet Inc on the Opensecrets.org website, which was published in the USA by the Centre for Responsive Politics. This stated that in 2020 so far the company and its employees had made $$5,801,471 in political donations. $86.11% of this went to democrats. It also spent $12,660,000 on lobbying in 2019.

83 out of 103 Alphabet Inc lobbyists in 2019 had previously held government jobs.

Reference:

Open Secrets generic ref 2019 (2 January 2019)

In May 2020 Ethical Consumer viewed an article on the Guardian website titled "Revealed: Google made large contributions to climate change deniers" and dated 11 October 2019. It stated:

"Google has made “substantial” contributions to some of the most notorious climate deniers in Washington despite its insistence that it supports political action on the climate crisis. Among hundreds of groups the company has listed on its website as beneficiaries of its political giving are more than a dozen organisations that have campaigned against climate legislation, questioned the need for action, or actively sought to roll back Obama-era environmental protections.The list includes the Competitive Enterprise Institute (CEI), a conservative policy group"

As a result, the company lost a whole mark in the Political Activities category.

Reference:

Revealed: Google made large contributions to climate change deniers (11 October 2019)

In May 2020 Ethical Consumer viewed Alphabet's family tree on the corporate information website Hoovers.com. According to Hoovers the company had holding companies based in Bermuda and Ireland- jursidications which were on Ethical Consumer's tax haven list at the time of writing. The company also had subsidiaries in Taiwan, Hong Kong and Singapore, although these were not considered at high risk of being used for tax avoidance purposes.

According to Google's parent Alphabet's 10K form which was downloaded from the SEC, the company was registered in Delaware. Delaware was at the time of writing considered by Ethical Consumer to be a tax haven jurisidiction. The form contained no country-by-country reporting.

Google had also been heavily criticised by several countries around the world for its tax avoidance methods. This included France who in March 2016 raided its offices following an investigation into its tax affairs.

As a result Google received Ethical Consumer's worst rating for likely use of tax avoidance strategies.

Reference:

Generic Hoovers ref (2020)

The Silicon Six and their $100 billion global tax gap, is a report published by the Fair Tax Mark which examined the tax conduct of Facebook, Apple, Amazon, Netflix, Google and Microsoft over the last decade.

It concludes that the corporation tax paid by the Silicon Six is much lower than is commonly understood. Over the period 2010 to 2019:
* the gap between the expected headline rates of tax and the cash taxes actually paid was $155.3bn
* the gap between the current tax provisions (the amount the companies were expected to pay) and the taxes actually paid was $100.2bn.

The report suggests that the bulk of the shortfall almost certainly arose outside the United States. Profits continue to be shifted to tax havens, especially Bermuda, Ireland, Luxembourg and the Netherlands.

Amazon has paid just $3.4bn in income taxes this decade, whilst Apple has paid $93.8bn and Microsoft has paid $46.9bn. This is a staggering variance, especially as Amazon’s revenue over this period exceeded that of Microsoft’s by almost $80bn.
Google came third out of six.

In June 2019, Google sought to put the record straight on their tax conduct and asserted that: “Google’s overall global tax rate has been over 23% for the past 10 years, in line with the 23.7% average statutory rate across the member countries of the OECD.” In fact, the cash tax paid as a percentage of profit was just 15.8%.

The trend of low current tax provision in connection with foreign profits continues in 2018, with just $1.25bn booked on $19.1bn of foreign profit, giving a booked current tax rate of just 6.5% - this is less than the company’s already low average for the decade, which is 7.1%.

TaxWatch have estimated that Google has avoided £1.3bn of taxes in the UK over the years 2012-2017
inclusive.

The company lost a whole mark in the Tax Conduct category.

Reference:

The Silicon Six and their $100 billion global tax gap (December 2019)