I discussed whether to create a Tax Research wiki a few weeks ago and the idea was generally well received. As a result I got the process under way, but it has taken time to design (my thanks to Andy Moyle) and then consider how to use it.
The eventual aim is at least threefold.
One is to provide background information on key issues that might need explanation repetitively, such as country-by-country reporting.
The second is to be a platform for some new research on what might be considered standing data, such as how the tax system works and what the consequences are.
The third is to act as a repository for blog posts that can explain recurring themes such as money creation and the relationship of that to tax.
What I have not intended is that the wiki answer all known questions on tax. But that said, the first post is about glossaries of tax. Because I cannot make such a glossary overnight it provides access to other glossaries, two of which I have been involved in creating. And as subjects come up I expect I will expand specific issues as glossary items. I have done two, on transfer pricing and unitary taxation.
Comments will not be taken on the wiki: I have no intention that this be a free-for-all. Comments can be made here, and I suspect I will blog new items as they're added unless that becomes tedious. People are also invited to submit copy or suggestions (with urls for links please) via email or as comments and I will consider them. That way it can grow but without having to spend forever editing corrections, which would very rapidly kill it.
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Dear Richard,
It looks like the section entitled ‘FreeAgent glossary of UK taxation’ is missing the web-link. The sentence ‘It’s available here.’ is not highlighted in red unlike in the other sections. Is it possible to correct?
Done
Working too late last night!
I find it amusing that the day after I do a post pointing to an error on Wiki, I learn that you are doing Wiki on some matters. Mine was about Mozart. It is arguable that when his father Leopold brought him to England, tax avoidance was one of his considerations.
🙂
heads up that the GAAR panel have issued their first ruling – its only taken them 4 years !
They have
Why a ruling was needed on something so artificial is hard to imagine
“Comments will not be taken on the wiki: I have no intention that this be a free-for-all.”
So….. it’s *not* a Wiki. A shared, openly multiply-editable information resource.
Pedant, is I think the only appropriate response
I did ask for submissions
I also want a life
Ok, where’s the “create an account” link so I can de-inivisible what must be an invisibled “create a new page” link and contribute?
With the greatest of respect – you’re wading my time
Now go and waste someone else’s
It is still a wiki, but editor rights are not available to all and sundry. In that sense it is a private wiki, but the text is made available to the public.
Thanks Richard for rolling out this valuable resource.
There is no definitional requirement that a wiki be editable without restriction by anybody. A completely uncurated wiki would be useless. Not even Wikipedia does that.
Anyone unhappy with Richard’s wiki is perfectly free to fork it (that is, copy it and change it). That’s the beauty of the Internet.
Richard has first mover advantage and an established audience.
“Anyone unhappy with Richard’s wiki is perfectly free to fork it (that is, copy it and change it).”
Is that true ?
I’ve not seen anything yet stating ownership of copyright of submitted content. I think that needs to be clarified explicitly.
If I sent something in and it was published unchanged would I still have the copyright?
If it was edited before publication, who would have ownership?
The rights to use the content are stated in the licence on the site
The footer says CC BY-NC 3.0: https://creativecommons.org/licenses/by-nc/3.0/deed.en_US
So you can fork, as long as you give attribution, and it is not for commercial use.
Exactly
That is a licence to use and adapt the text, of course: the copyright in the text still rests with the author(s). But the licence purports to be irrevocable.
People can always ask me, of course