The Big 4 are waking up to country-by-country reporting. PWC published a report on the subject in August 2012. EY’s polemic on the issue followed in
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Venn diagrams for our times: efficient healthcare provision
For those not familiar with transfer pricing, some introductory material
There’s some debate going on around this blog relating to transfer pricing at the moment. For those not familiar with the subject here’s my introductory video
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We’re increasingly a part time work force, but that’s not defined by hours worked. It’s about what we think full time work is
As is becoming increasingly apparent from news reports, the UK is becoming a nation of part time workers. As the BBC noted yesterday: ONS data
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Are accountants or tax lawyers right? Do we ignore intra-group intangibles, or not?
Following my comment on the taxation of intangibles yesterday Andrew Jackson, a chartered tax adviser wrote a comment and blog post in response. The first thing
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We can have social mobility but we must invest and pay for it. Wealth taxation would be a good place to start
As the Guardian has reported this morning: David Cameron has conceded that there is insufficient social mobility in British society and said it was the job of the
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Venn diagrams for our times: The Tory web archive
Why intangibles should, very largely, be ignored in international tax
Intangible assets are a major problem in international taxation. They are the basis of much of the base erosion and profit shifting (BEPS) that is
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Speaking truth to power at the OECD
The phrase ‘speaking truth to power’ is one attributed originally to Quakers – although no one is quite sure who first said it. As a
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