Economia is the official publication of the Institute of Chartered Accountants in England and Wales. My February column for them is out now under the title
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I had UKIP’s  draft tax policy drawn to my attention yesterday. It has the virtue of being almost incoherent in presenting many of its arguments. Other
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This opening paragraph from a new article  (paywall) by Reuven Avi-Yonah and Ariel Siman will surprise many people: When the U.S. originally enacted its corporate tax
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Last year David Cameron supposedly spearheaded international demands for country-by-country reporting. In 2014 the UK has forgotten that commitment. In the latest edition of Tax Analysts
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