Tax justice means being in favour of a culture of citizenship amongst individuals and legal entities. This requires that: a. It is recognised that a
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Tax justice positive 5: Simplicity in taxation legislation
Tax justice means being in favour of simplicity in taxation legislation. This requires that: a. Tax legislation is purposive;b. The interpretation of taxation law is
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Tax justice positive 4: Tax cooperation
Tax justice means being in favour of tax cooperation. This requires that: a. Automatic information exchange on income earned in one country attributable to a
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Tax justice positive 3: Tax compliance
Tax justice means being in favour of tax compliance. This requires that: a. Taxpayers should seek to comply with the spirit of the law when
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Tax justice positive 2: Progressive taxation
Tax justice means being in favour of progressive taxation. This requires that: a. Income taxes should have progressive rates;b. Value Added Taxes must operate with
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Tax justice positive 1: Transparency
Tax justice means being in favour of transparency. This requires that: a. All company details are available for inspection free of charge, wherever the company
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Tax justice
The philosophy of tax justice is based on the following core principles: 1. Justice for the poorest people, wherever they might be, is essential; 2.
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Being positive
I am setting off for Chile today. This is easily the longest trip I’ve yet made to give a 45 minute presentation, but sometimes these
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Jersey not tackling financial crime
The Jersey Evening Post reports today that: Jersey is falling behind other jurisdictions in developing its financial crime laws, according to the States police. Just
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