The FT editorial this morning says: The best G8 outcome would be an international agreement on how to link tax bases to real economic activity and limit
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The time for unitary taxation is coming
Prem Sikka has been arguing in favour of unitary taxation in the Guardian. He's right to do so, but it is only fair to say
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Unitary taxation would tax Google, Amazon, and the others who are intent on free-riding
I’ve been asked to suggest how we could stop Google, Amazon and others beating the UK tax system, as they beat many of the tax systems around the world.
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What is unitary tax (apart from something that would make banks pay a lot more in the UK)?
I’ve written this morning about new research that shows that Barclays and HSBC appear to under pay tax in the UK compared to their share of economic activity
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Barclays and HSBC make the case for unitary tax in the UK – because we’d have collected £2.6 billion more in 4 years
Since 2009, HSBC and Barclays bank may well have underpaid UK corporation tax to the tune of £2.6 billion. This figure represents the difference between
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Corporate tax receipts are falling – but we’re not getting growth as a result. So why keep cutting corporate tax rates?
The Institute for Fiscal Studies Green Budget last week included the following chart: I think it’s a telling graph. As a result of deliberate UK government policy of cutting corporate tax receipts,
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Unitary taxation is on the reform agenda
The Tax Journal has reported: HM Treasury has confirmed that the OECD’s review of the international tax system will consider all options for reform, including
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Unitary taxation: a response to the critics
In December the Tax Justice Network published a paper by Sol Picciotto outlining a 21st Century blueprint for taxing multinational companies. Amid rising public concern at how
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Ireland maintains it’s not a tax haven, but they all say that
I was amused by the FT’s juxtaposition of a report on some growth in the Irish economy, about which the Irish Development Authority had obviously delivered some puff to
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