Thirteen years ago to celebrate my then infant son finally sleeping through the night I wrote a draft International Accounting Standard. It was the first version of country-by-country
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US companies have no legal duty to minimise their tax bills, just like the UK
This blog is unashamedly borrowed from a tweet by Jolyon Maugham in which he noted a 2012 Delaware Court Ruling that said: I have often
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Why we must not replace corporation tax with a sales tax
Lord Lawson has suggested that the UK should replace corporation tax with a sales tax. I am not surprised. Nothing would suit the wealthiest in
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Speaking about unitary taxation on The World at One
I was on The World at One this lunchtime on BBC Radio 4. If you are in the UK you should be able to listen
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President Juncker seems to be backing public country-by-country reporting
If the EU web site Euractiv.com is to be believed powerful support is developing for country-by-country reporting. They say: European Commission President Jean-Claude Juncker supports forcing
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Why don’t we get corporate tax reform to take on the likes of Google?
A comment has been made on the blog which asks why, if I am so sure that unitary taxation is a good thing do we
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We need a cappuccino economy
I read two articles on economics, the left, and the need to embrace real and co-ordinated economic reform yesterday. The first was by Danny Blanchflower in
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Stephen RIP
I went to the funeral of an old friend yesterday. We started school on the same day. We spent eleven of the next thirteen years
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SNP referral of Google to EU is welcome if the scope is right
I was asked by the media to comment on the SNP’s referral of the Google tax settlement to the EU and made this statement: It
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