Nike has been pretty silent in terms of responding to criticism of their corporate plans. There were only two quotes that I found on the topic of tax avoidance and accusations of unethical behavior regarding this topic.
2016 Statement: “We fully comply with tax regulations, and we rigorously ensure our tax filings are fully aligned with the economic substance of how we run our business.”
2017 Statement: “Nike’s tax structure reflects our business structure. It is designed to facilitate the delivery of our products and services in the most efficient and cost-effective way to our consumers.”
From hours of research, I think that it’s apparent that Nike doesn’t like explicitly talking about their tax-strategy to the public. The 2016 quote relays the idea that Nike sees themselves being legally in-line with the regulations, which gives them the green light to continue with their practices. The “…fully aligned with the economic substance of how we run our business,” quote explains to us that they are fully aware of their and make a conscious effort to push the tax-avoidance policy to assist in the profitability of the company. There’s no shame in owning up to something that you do, and especially since there are a lot of corporations that stand by their policies of offshoring, many are beginning to believe that it’s ethical. I see the 2016 statement as Nike saying “hey its not illegal, so we are okay.” Looking into the 2017 statement, they continue to stick to their guns of, reinforcing that their current tax structure allows for them to be the “most efficient” and “cost-effective.” In 2017, The Panama Papers were released, which exposed many tax-dodgers, and Nike was one of them. This quote just reinforces their lack of reaction/action to the situation. They are making a conscious effort to continue dodging taxes and there is no guilt about their unethical practices either. To Nike, it’s not even a problem!
https://www.theguardian.com/news/2017/nov/06/nike-tax-paradise-papers
Nike Could Owe Billions In Back Tax If New EU Probe Finds Against It
Get Off My Case! 
Nike clearly does not like talking about their taxes. Companies should be required to share their tax ideologies, in order to have a more ethical society.
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I agree! Nike is very ambiguous and quiet when it comes to talking about their tax-avoidance situation. More transparency on their end would just expose their unethical practices
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It seems that Nike is trying to be opaque in their discussions around their corporate tax. It is evident that they have utilized unethical means to lower their effective tax rate.
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Not only is it evident that they have done it, but it almost seems like they are attempting to hide it. Those quotes are excellent at telling the truth while not giving us any information about their practices.
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I think Nike needs to be more transparent about their practices. The issue is that so many other global brands use similar tactics. I can understand why they may not feel personally obligated to be vocal about their practices with relation to the environment of the industries.
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If we are going to attack Nike for not being transparent and vocal about their practices, I think we need to also discuss the other companies that do this, like Amazon and Netflix.
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I don’t see this as unethical. People and companies have been using tax heavens since the start of capitalism. Corporations rarely go into details regarding internal policy, especially taxes, so I don’t see this as abnormal behavior. They save money and can then fund their business more effectively and make more money. Its a business, that’s the goal.
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In terms of total taxes though, the consumers are individuals are going to be the ones footing the tax bill. If all corporations were able to pay their taxes they owe to Uncle Sam, increased infrastructure would occur, and I think that it is only fair in principle that they contribute. You raise a good point about passing on their savings and investing it back into the company.
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