2014 February 18

On Economia: When is a company not a company?

Posted on February 18 2014

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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UKIP are proposing flat taxes – which are a weapon to limit the size of the state

Posted on February 18 2014

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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The US had public corporation tax returns 100 years ago. We need them back, now

Posted on February 18 2014

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paragraph from a new article (paywall) by Reuven Avi-Yonah and Ariel Siman will surprise many people: When the U.S. originally enacted its corporate tax
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HMRC raises objections to country-by-country reporting that is designed to stop tax abuse

Posted on February 18 2014

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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