I happily repost the following from the Tax Justice Network blog, excluding the main sections relating to the OECD, to which I refer you to
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The best way to reform corporation tax? That’s the only basis that reflects where all their activities take place
A found an odd postscript to last week’s exchanges with Mike Devereux on corporation tax reform in the letter’s page of the FT where I
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The Treasury’s move on taxing digital companies is welcome, but too timid
The government published new proposals yesterday to address the issue of how digital companies (Google, Amazon, Apple, Spotify, et al) might be taxed when many
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Unitary taxation is the way forward for the Europe
There are days when running a blog intrudes into life. Yesterday was one. A touch of early hyperactivity on my part led to 100 or
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Taxing fairly: taxing globally
I am in Brussels again today, and am speaking this morning as part of a panel discussing global fairness in taxation at a conference organised
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Stopping tax fiddling becoming accounting fiddling
I am in Brussels (again) today, at a hearing of the Committee on Economic and Monetary Affairs. The discussion is on the EU’s proposed Common
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Everything you wanted to know about Unitary Taxation
This week the International Centre for Taxation and Development published an important book on unitary taxation. Unitary taxation is an alternative model of taxation that
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Is the UK is proposing to use the worst form of unitary taxation?
Deep in the Autumn Statement documentation there is the following paragraph: 4.26 Bringing non-resident companies’ UK income into the corporation tax regime — The government
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EU Proposal to Revive the CCCTB: Areas of Concern
BNA Bloomberg have published the following article by me: EU Proposal to Revive the CCCTB: Areas of Concern Does the EU’s new CCTB require significant
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