Rüschlikon is a village in Switzerland with a very low tax rate and very wealthy residents. But it receives more tax revenue than it can use. This is largely thanks to one resident - Ivan Glasenberg, CEO of Glencore.
Glencore's copper mines in Zambia are not generating a large bounty tax revenue for the Zambians. Zambia has the 3rd largest copper reserves in the world, but 60% of the population live on less than $1 a day and 80% are unemployed. Based on original research into public documents, the film describes the tax system employed by multinational companies in Africa.
Find out more about the links between aid and trade and development, and use our interactive dataviz to look at development stats around the world. How does where you live compare?
Share the trailer. Watch Barrel, a short film about growing up in the shadow of Big Oil
Tell us what you think. Exactly how much profit is fair? Will changing the global tax system really make a difference to the world's poor?