{"id":21814,"date":"2013-08-02T09:10:52","date_gmt":"2013-08-02T08:10:52","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=21814"},"modified":"2013-08-02T09:10:52","modified_gmt":"2013-08-02T08:10:52","slug":"space-havens-spinning-overhead-soon","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2013\/08\/02\/space-havens-spinning-overhead-soon\/","title":{"rendered":"Space Havens &#8211; spinning overhead soon?"},"content":{"rendered":"<p>A few years ago I wrote an April Fool's spoof <a href=\"http:\/\/www.taxresearch.org.uk\/Blog\/2011\/04\/01\/space-havens-2\/\" target=\"_blank\">suggesting that a tax haven had been established in space<\/a>. Now I note on <a href=\"http:\/\/martinhearson.wordpress.com\/2013\/07\/31\/meet-the-new-un-tax-committee\/\" target=\"_blank\">Martin Hearson's blog<\/a> that both the OECD and UN are considering:<\/p>\n<blockquote><p>\u201cWhether a satellite in geostationary orbit could constitute a permanent establishment.\u201d<\/p><\/blockquote>\n<p>Amazon having a head office in Slough isn't apparently, a permanent establishment but a satellite could be? You couldn't make it up. But as I predicted, what a fantastic tax planning opportunity? I should think all the Big 4 have already got a space programme waiting to go.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A few years ago I wrote an April Fool&#8217;s spoof suggesting that a tax haven had been established in space. Now I note on Martin<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2013\/08\/02\/space-havens-spinning-overhead-soon\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[67,101,10],"tags":[],"class_list":["post-21814","post","type-post","status-publish","format-standard","hentry","category-accountancy","category-big-4","category-tax-avoidance"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/21814","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=21814"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/21814\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=21814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=21814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=21814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}