https://martinhearson.net/publications/2025-02-05T18:32:27+00:00weekly0.6https://martinhearson.net/about/https://martinhearson.net/wp-content/uploads/2013/04/dd960ahwsaaeloc-e1499765901999.jpgdd960ahwsaaelochttps://martinhearson.net/wp-content/uploads/2013/04/5065526769_ee0ac68b18_z-e1366649949274.jpg"Pay your taxes"A sign I photographed next to a road in rural Ghana2022-06-16T10:22:43+00:00weekly0.6https://martinhearson.net/engagement/2022-03-15T10:01:29+00:00weekly0.6https://martinhearson.net/research/2022-01-21T16:22:30+00:00weekly0.6https://martinhearson.net/imposing-standards/https://martinhearson.net/wp-content/uploads/2021/06/hearson-s21-cover.jpgHearson S21 cover2021-06-29T20:13:28+00:00weekly0.6https://martinhearson.net/teaching/2020-10-21T14:49:45+00:00weekly0.6https://martinhearson.net/2019/03/18/kenya-mauritius/2019-10-14T16:25:37+00:00monthlyhttps://martinhearson.net/2019/10/08/the-new-politics-of-global-tax-governance-taking-stock-a-decade-after-the-financial-crisis/2019-10-14T16:26:32+00:00monthlyhttps://martinhearson.net/2019/10/14/the-oecds-digital-tax-proposal-untangling-the-impact-of-pillar-one-on-developing-countries/2019-10-14T16:43:47+00:00monthlyhttps://martinhearson.net/blog/2019-10-08T13:54:42+00:00weekly0.6https://martinhearson.net/2019/03/07/digital-submission/2019-03-07T15:42:45+00:00monthlyhttps://martinhearson.net/2018/01/10/the-colombia-uk-tax-treaty-80-years-in-the-making/2019-01-09T12:57:08+00:00monthlyhttps://martinhearson.net/2019/01/10/transnational-expertise-and-the-expansion-of-the-international-tax-regime/2019-01-11T17:03:57+00:00monthlyhttps://martinhearson.net/2018/11/07/chinas-challenge-to-international-tax-rules-and-the-implications-for-global-economic-governance/https://martinhearson.net/wp-content/uploads/2018/11/china1.jpgchina12019-01-09T12:50:44+00:00monthlyhttps://martinhearson.net/2017/03/02/tax-an-international-political-economy-reading-list/https://martinhearson.net/wp-content/uploads/2017/03/george-peabody-library.jpggeorge-peabody-libraryThe George Peabody Library in Baltimore. By Matthew Petroff (Own work) [CC BY-SA 3.0 (http://creativecommons.org/licenses/by-sa/3.0)], via Wikimedia Commons2018-11-07T15:08:57+00:00monthlyhttps://martinhearson.net/2018/09/27/the-european-unions-tax-treaties-with-developing-countries-leading-by-example/https://martinhearson.net/wp-content/uploads/2018/09/eu5.pngeu5https://martinhearson.net/wp-content/uploads/2018/09/eu4.pngeu4https://martinhearson.net/wp-content/uploads/2018/09/eu6.pngeu6https://martinhearson.net/wp-content/uploads/2018/09/eu1.jpgeu1https://martinhearson.net/wp-content/uploads/2018/09/eu3.jpgeu3https://martinhearson.net/wp-content/uploads/2018/09/eu2.jpgeu2https://martinhearson.net/wp-content/uploads/2018/09/eu5.jpgeu5https://martinhearson.net/wp-content/uploads/2018/09/eu4.jpgeu42018-09-28T16:31:01+00:00monthlyhttps://martinhearson.net/2018/07/04/a-gathering-of-international-chatterers-for-the-purpose-of-chattering-the-birth-of-the-oecds-committee-on-fiscal-affairs/https://martinhearson.net/wp-content/uploads/2018/07/chattering5.pngchattering5https://martinhearson.net/wp-content/uploads/2018/07/chattering1.pngExtract from OEEC Secretary General's memo, 12 November 1954https://martinhearson.net/wp-content/uploads/2018/07/chattering2.pngExtract from Dutch memo to the OEEC, 11 July 1955https://martinhearson.net/wp-content/uploads/2018/07/chattering3.pngExtract from interim report of the OEEC Fiscal Committee, 3 July 1957https://martinhearson.net/wp-content/uploads/2018/07/chattering4.pngExtract from interim report of the OEEC Fiscal Committee, 3 July 19572018-07-04T16:20:40+00:00monthlyhttps://martinhearson.net/2018/06/28/futile-and-unrewarding-the-wilderness-years-of-the-international-tax-regime/https://martinhearson.net/wp-content/uploads/2018/06/wilderness31.pngExtract from ECOSOC discussions of the report of the third session of the UN Fiscal Commissionhttps://martinhearson.net/wp-content/uploads/2018/06/wilderness21.pngExtract from British participant's report of the UN Fiscal Committee's second sessionhttps://martinhearson.net/wp-content/uploads/2018/06/wilderness11.pngExtract from British participant's report of the UN Fiscal Committee's second session2018-06-28T07:38:56+00:00monthlyhttps://martinhearson.net/2017/10/17/who-will-chair-the-new-un-tax-committee/https://martinhearson.net/wp-content/uploads/2017/10/captureold.pngCaptureoldhttps://martinhearson.net/wp-content/uploads/2017/10/capturenew.pngCapturenew2017-10-17T13:33:43+00:00monthlyhttps://martinhearson.net/2017/08/21/developing-countries-role-in-international-tax-cooperation/https://martinhearson.net/wp-content/uploads/2017/08/capture.jpgG-24 participation in international tax initiatives, May 2017https://martinhearson.net/wp-content/uploads/2017/08/g24.pngDeveloping Countries' Role in International Tax Cooperation2017-08-21T18:16:45+00:00monthlyhttps://martinhearson.net/2017/08/10/three-new-publications/https://martinhearson.net/wp-content/uploads/2017/08/capture.pngWIDER working paper front coverhttps://martinhearson.net/wp-content/uploads/2017/08/fjds.jpgThe Journal of Development Studieshttps://martinhearson.net/wp-content/uploads/2017/08/9781509908387.jpgStudies in the History of Tax Law, volume 82017-08-10T09:25:51+00:00monthlyhttps://martinhearson.net/2017/07/14/certainty-in-the-tax-treaty-regime/https://martinhearson.net/wp-content/uploads/2017/07/slide7.pngSlide7https://martinhearson.net/wp-content/uploads/2017/07/slide6.pngSlide6https://martinhearson.net/wp-content/uploads/2017/07/slide5.pngSlide5https://martinhearson.net/wp-content/uploads/2017/07/slide4.pngSlide4https://martinhearson.net/wp-content/uploads/2017/07/slide3.pngSlide3https://martinhearson.net/wp-content/uploads/2017/07/slide2.pngSlide22017-07-13T13:16:36+00:00monthlyhttps://martinhearson.net/2017/04/28/european-economic-and-social-council-hearing-on-tax-treaties-and-development/2017-04-29T07:45:02+00:00monthlyhttps://martinhearson.net/2016/02/24/new-data-and-working-paper-measuring-tax-treaty-negotiation-outcomes/https://martinhearson.net/wp-content/uploads/2016/02/ictd47.jpgictd47https://martinhearson.net/wp-content/uploads/2016/02/dataset1.pngdataset1https://martinhearson.net/wp-content/uploads/2016/02/dataset3.pngdataset3https://martinhearson.net/wp-content/uploads/2016/02/dataset4.pngdataset4https://martinhearson.net/wp-content/uploads/2016/02/dataset2.pngdataset22017-03-02T12:35:53+00:00monthlyhttps://martinhearson.net/2016/06/22/visualising-ugandas-and-others-tax-treaties/https://martinhearson.net/wp-content/uploads/2016/06/uganda-indices.jpguganda indiceshttps://martinhearson.net/wp-content/uploads/2016/06/wht-still-2014-titled.pngWHT Still 2014 titledhttps://martinhearson.net/wp-content/uploads/2016/06/vietnam2-still-2014-titled.pngVietnam2 Still 2014 titledhttps://martinhearson.net/wp-content/uploads/2016/06/uk2-still-2014-titled.pngUK2 Still 2014 titledhttps://martinhearson.net/wp-content/uploads/2016/06/uganda-still-2014-titled.pngUganda Still 2014 titledUganda: red means a more residence-based treaty, and green more source-based (ie, Uganda-friendly)https://martinhearson.net/wp-content/uploads/2016/06/nordic2-still-2014-titled.pngNordic2 Still 2014 titledhttps://martinhearson.net/wp-content/uploads/2016/06/mauritius2-still-2014-titled.pngMauritius2 Still 2014 titledhttps://martinhearson.net/wp-content/uploads/2016/06/105_screen_shot_2016_04_29_at_6_11_10_am.png105_screen_shot_2016_04_29_at_6_11_10_amhttps://martinhearson.net/wp-content/uploads/2016/06/world2.gifWorld2All treaties in the dataset (red=residence-based, green=source-based)https://martinhearson.net/wp-content/uploads/2016/06/wht1.gifWHT2016-06-21T15:19:00+00:00monthlyhttps://martinhearson.net/2016/04/06/the-panama-papers-and-the-oecd-re-reading-havens-in-a-storm/https://martinhearson.net/wp-content/uploads/2016/04/panama.pngpanama2016-04-08T11:54:45+00:00monthlyhttps://martinhearson.net/2016/01/20/revenue-foregone-through-tax-treaties-in-context/https://martinhearson.net/wp-content/uploads/2016/01/wht-table1.pngwht table2016-01-21T19:39:06+00:00monthlyhttps://martinhearson.net/2015/11/23/tax-treaties-in-sub-saharan-africa-a-critical-review/https://martinhearson.net/wp-content/uploads/2015/11/tjna.pngtjnaTax treaties in sub-Saharan Africa report cover2015-11-23T14:24:19+00:00monthlyhttps://martinhearson.net/2015/10/30/some-follow-up-on-parliamentary-scrutiny-of-the-uk-senegal-treaty/2015-11-02T13:14:47+00:00monthlyhttps://martinhearson.net/2015/10/15/questions-the-opposition-should-ask-about-the-new-uk-senegal-tax-treaty/https://martinhearson.net/wp-content/uploads/2015/10/uk-senegal-table.pngSelected provisions from the UK-Senegal tax treaty in contextSelected provisions from the UK-Senegal tax treaty in contexthttps://martinhearson.net/wp-content/uploads/2015/10/uk-senegal.pngSource/residence balance in tax treaties: UK and Senegal highlightedSource/residence balance in tax treaties: UK and Senegal highlighted2015-10-19T08:02:32+00:00monthlyhttps://martinhearson.net/2015/09/15/british-tax-treaties-with-developing-countries-1970-1981/2015-10-02T11:44:48+00:00monthlyhttps://martinhearson.net/2015/09/21/the-tax-treaty-arbitrators-cometh/https://martinhearson.net/wp-content/uploads/2015/09/arbitrationbycountry.pngList of countries by number of tax treaties with some kind of arbitration clausehttps://martinhearson.net/wp-content/uploads/2015/09/africanarbitration.pngArbitration clauses in African tax treaties2015-09-17T14:26:24+00:00monthlyhttps://martinhearson.net/2015/07/14/we-have-some-doubt-whether-it-would-really-prove-useful-the-origins-of-uk-opposition-to-a-global-tax-body/2015-07-14T12:16:28+00:00monthlyhttps://martinhearson.net/2015/07/10/a-global-tax-body-for-what/https://martinhearson.net/wp-content/uploads/2015/07/ch8_yyuuaaa3xpf.jpgCH8_YYuUAAA3Xpf2015-07-10T10:26:15+00:00monthlyhttps://martinhearson.net/2015/06/09/policy-drift-in-international-tax/2015-06-10T12:47:52+00:00monthlyhttps://martinhearson.net/2015/04/30/dobbeltbeskatningsoverenskomster/https://martinhearson.net/wp-content/uploads/2015/04/2015-04-29-16-21-04.jpg2015-04-29 16.21.04https://martinhearson.net/wp-content/uploads/2015/04/2015-04-29-16-21-02.jpg2015-04-29 16.21.02https://martinhearson.net/wp-content/uploads/2015/04/2015-04-29-16-21-13.jpg2015-04-29 16.21.13https://martinhearson.net/wp-content/uploads/2015/04/2015-04-29-16-26-13-e1442917707233.jpg2015-04-29 16.26.13https://martinhearson.net/wp-content/uploads/2015/04/2015-04-29-16-21-00.jpg2015-04-29 16.21.00https://martinhearson.net/wp-content/uploads/2015/04/2015-04-29-16-26-02.jpg2015-04-29 16.26.022015-04-30T09:17:25+00:00monthlyhttps://martinhearson.net/2015/02/05/the-social-construction-of-multinational-firms-tax-behaviour/2015-04-17T16:39:42+00:00monthlyhttps://martinhearson.net/2015/04/16/is-it-or-isnt-it-a-spillover/2015-04-16T10:52:35+00:00monthlyhttps://martinhearson.net/2015/03/18/tax-competition-tax-justice-network-and-the-oxford-university-centre-for-business-taxation-agree/https://martinhearson.net/wp-content/uploads/2015/03/incentives8.pngEffective Marginal Tax Rateshttps://martinhearson.net/wp-content/uploads/2015/03/incentives7.pngEffective Average tax Rates2015-03-22T09:36:58+00:00monthlyhttps://martinhearson.net/2014/12/09/ugandas-tax-treaties-a-legal-and-historical-analysis/2014-12-09T08:09:18+00:00monthlyhttps://martinhearson.net/2014/10/27/un-tax-committee-meets-this-week-but-what-is-the-un-model-for/2014-10-27T12:01:10+00:00monthlyhttps://martinhearson.net/2014/10/22/the-mopani-saga-and-zambias-windfall-tax-an-alternative-reading/2014-10-22T12:43:38+00:00monthlyhttps://martinhearson.net/2014/10/07/learning-from-past-mistakes-in-tax-and-investment-treaties/https://martinhearson.net/wp-content/uploads/2014/10/bit-vs-dtt.pngGrowth in Bilateral and Investment Treaties (BITs) and Tax Treaties (DTTs)https://martinhearson.net/wp-content/uploads/2014/10/dtt-new-v-renegotiated.pngdtt new v renegotiatedhttps://martinhearson.net/wp-content/uploads/2014/10/dtt-all-v-dc.pngThe spread of tax treaties to developing countrieshttps://martinhearson.net/wp-content/uploads/2014/10/renegotiations.pngTax treaty renegotiations2014-10-11T19:56:29+00:00monthlyhttps://martinhearson.net/2014/10/01/taxing-the-digital-economy-is-going-to-be-an-african-issue/2014-10-01T11:39:43+00:00monthlyhttps://martinhearson.net/2014/09/23/capital-gains-tax-avoidance-can-uganda-succeed-where-india-didnt/2014-09-23T07:01:55+00:00monthlyhttps://martinhearson.net/2014/07/07/what-kind-of-person-reads-a-tax-blog/https://martinhearson.net/wp-content/uploads/2014/07/wordle.pngWordle of search termsWordle of search termshttps://martinhearson.net/wp-content/uploads/2013/11/worldmap1.pngPage views by countryPage views by countryhttps://martinhearson.net/wp-content/uploads/2013/11/wordle.pngWordle of search termsWordle of search termshttps://martinhearson.net/wp-content/uploads/2013/11/worldmap.pngPage views by countryPage views by country2014-07-14T08:16:12+00:00monthlyhttps://martinhearson.net/2014/07/02/time-we-scrutinised-chinas-tax-treaty-practice-too/https://martinhearson.net/wp-content/uploads/2014/07/delegatedlegislation.pngDemocracy in action: David Gauke at Monday's delegated legislation committee sessionDemocracy in action: David Gauke at Monday's delegated legislation committee sessionhttps://martinhearson.net/wp-content/uploads/2014/07/ssa40.pngWithholding taxes in treaties with sub-Saharan countries, 1973-2012Withholding taxes in treaties with sub-Saharan countries, 1973-2012https://martinhearson.net/wp-content/uploads/2014/07/ssa20.pngWithholding taxes in treaties with sub-Saharan countries, 1993-2012Withholding taxes in treaties with sub-Saharan countries, 1993-2012https://martinhearson.net/wp-content/uploads/2014/07/lic20.pngWithholding tax rates in treaties with low-income countries, 1993-2012Withholding tax rates in treaties with low-income countries, 1993-20122014-07-02T09:27:47+00:00monthlyhttps://martinhearson.net/2014/06/19/do-tax-treaties-affect-foreign-investment-the-plot-thickens/https://martinhearson.net/wp-content/uploads/2014/06/blonigen.pngRelative Foreign Affiliate Activities across Treaty Status and TimeRelative Foreign Affiliate Activities across Treaty Status and Time2014-06-19T12:58:55+00:00monthlyhttps://martinhearson.net/2014/05/29/what-is-the-un-tax-committee-for-anyway/2014-06-02T08:07:55+00:00monthlyhttps://martinhearson.net/2014/05/13/oxfam-goes-the-full-tanzi-but-is-that-far-enough/https://martinhearson.net/wp-content/uploads/2014/05/treaties-chart.pngUse of UN model provisions in tax treaties between OECD and non-OECD countriesSource: IBFD for UN tax committee2014-05-23T13:59:41+00:00monthlyhttps://martinhearson.net/2014/05/01/ireland-does-spillover-analysis-the-proof-of-the-pudding-will-be-in-the-eating/https://martinhearson.net/wp-content/uploads/2014/05/weyzig.pngPotential pathway effects of Dutch corporate tax policyPotential pathway effects of Dutch corporate tax policy (Source: Francis Weyzig, 2013)2014-05-07T15:20:11+00:00monthlyhttps://martinhearson.net/2014/02/11/legislative-scrutiny-of-tax-treaties-compare-and-contrast-the-uk-and-us/https://martinhearson.net/wp-content/uploads/2014/02/treaties-chart.pngCountries with the most tax treaties with developing countriesSource: IBFD data2014-02-11T10:22:16+00:00monthlyhttps://martinhearson.net/2014/02/03/tax-motivated-illicit-financial-flows-a-guide-for-development-practitioners/2014-02-03T19:18:00+00:00monthlyhttps://martinhearson.net/2013/12/13/some-academic-thoughts-on-international-tax-reform/https://martinhearson.net/wp-content/uploads/2013/12/clausing2.pngclausing2https://martinhearson.net/wp-content/uploads/2013/12/clausing1.pngclausing12013-12-14T19:27:10+00:00monthlyhttps://martinhearson.net/2013/12/05/some-political-questions-for-unitary-taxation/2013-12-05T10:07:39+00:00monthlyhttps://martinhearson.net/2013/11/25/from-theory-to-practice-development-finance-institutions-and-global-forum-peer-reviews/https://martinhearson.net/wp-content/uploads/2013/11/ifc.pngIFC tax transparency policySummary of the IFC's tax transparency policy2013-11-25T15:53:11+00:00monthlyhttps://martinhearson.net/2013/11/05/thoughts-on-deloitte-and-the-china-mauritius-mozambique-route/2013-11-05T12:58:15+00:00monthlyhttps://martinhearson.net/2013/10/22/is-tax-treaty-arbitration-really-a-bad-thing-for-developing-countries/2013-10-22T10:12:07+00:00monthlyhttps://martinhearson.net/2013/10/16/what-tax-responsibility-might-look-like-in-the-real-world/2013-10-16T09:19:44+00:00monthlyhttps://martinhearson.net/2013/09/27/did-you-spot-the-double-taxation-storyline-in-mad-men/2013-10-01T07:56:15+00:00monthlyhttps://martinhearson.net/2013/09/24/spillover-analysis-as-a-frame-of-reference-for-tax-and-development-policy/2013-09-24T07:46:57+00:00monthlyhttps://martinhearson.net/2013/09/12/double-tax-treaties-a-poisoned-chalice-for-developing-countries/2013-09-21T19:50:34+00:00monthlyhttps://martinhearson.net/2013/09/05/why-the-us-and-argentina-have-no-tax-information-exchange-agreement/2013-09-05T08:50:14+00:00monthlyhttps://martinhearson.net/2013/09/02/satellites-in-geostationary-orbit-a-new-tax-justice-issue/2013-09-02T07:30:53+00:00monthlyhttps://martinhearson.net/2013/08/13/book-review-the-politics-of-expertise-how-ngos-shaped-modern-britain/2013-08-13T15:27:08+00:00monthlyhttps://martinhearson.net/2013/08/09/beps-part-2-international-politics-and-developing-countries/2013-08-09T08:34:23+00:00monthlyhttps://martinhearson.net/2013/08/07/beps-part-1-three-places-where-the-action-plan-seems-to-contradict-uk-policy/2013-08-07T07:56:50+00:00monthlyhttps://martinhearson.net/2013/07/31/meet-the-new-un-tax-committee/2013-07-31T12:25:17+00:00monthlyhttps://martinhearson.net/2013/07/30/a-sad-resignation-in-south-africa/2013-07-31T11:22:16+00:00monthlyhttps://martinhearson.net/2013/07/19/britains-fracking-tax-incentives-do-they-pass-the-test/2013-07-19T16:09:18+00:00monthlyhttps://martinhearson.net/2013/07/16/709/2013-07-21T10:24:27+00:00monthlyhttps://martinhearson.net/2013/06/28/nicaraguas-new-canal-the-worlds-biggest-tax-exemption/2013-06-28T09:20:12+00:00monthlyhttps://martinhearson.net/2013/06/21/base-erosion-and-profit-shifting-it-takes-one-to-know-one/2013-06-21T09:53:16+00:00monthlyhttps://martinhearson.net/2013/06/19/the-government-adopted-tax-campaigners-rhetoric-at-the-g8-but-much-of-the-status-quo-is-still-intact/2013-06-28T09:20:40+00:00monthlyhttps://martinhearson.net/2013/06/17/ben-saunders-post-on-the-fair-tax-mark-is-interesting-i-hope-it-leads-to-a-good-debate-on-methodology/2013-06-17T09:36:25+00:00monthlyhttps://martinhearson.net/2013/06/06/the-united-nations-practical-manual-on-transfer-pricing-a-bluffers-guide/2013-06-06T14:48:59+00:00monthlyhttps://martinhearson.net/2013/06/06/un-transfer-pricing-manual-what-brazil-india-and-china-do-differently/2013-06-06T15:03:11+00:00monthlyhttps://martinhearson.net/2013/04/15/developing-countries-and-the-social-nature-of-international-tax/2013-06-05T11:27:24+00:00monthlyhttps://martinhearson.net/2013/05/29/treating-tax-incentives-like-illegitimate-debt/2013-06-21T12:42:49+00:00monthlyhttps://martinhearson.net/2013/05/23/clamping-down-on-googles-tax-avoidance-dont-hold-your-breath/2013-05-23T15:43:23+00:00monthlyhttps://martinhearson.net/2013/05/20/putting-a-price-on-the-reputation-risk-from-tax-avoidance/2013-05-20T07:25:14+00:00monthlyhttps://martinhearson.net/2013/05/16/tax-law-and-development-recommended-reading-for-campaigners/2013-05-16T07:42:58+00:00monthlyhttps://martinhearson.net/2013/05/09/why-fatca-might-be-good-for-developing-countries/2013-05-11T01:39:18+00:00monthlyhttps://martinhearson.net/2013/05/08/tax-law-and-morality-the-if-campaign-debate/https://martinhearson.net/wp-content/uploads/2013/05/20130507_184605.jpgIF campaign event billboardIF campaign event billboard2013-05-08T08:53:29+00:00monthlyhttps://martinhearson.net/2013/05/02/how-to-improve-democratic-scrutiny-of-corporate-taxation/2013-05-11T12:08:23+00:00monthlyhttps://martinhearson.net/2013/04/25/unitary-taxation-barclays-and-africa/2013-05-03T09:50:37+00:00monthlyhttps://martinhearson.net/2013/04/24/some-heretical-thoughts-on-automatic-information-exchange-and-developing-countries/2013-04-24T09:32:04+00:00monthlyhttps://martinhearson.net/2013/04/16/death-and-taxes-and-zombies/2013-04-22T17:35:14+00:00monthlyhttps://martinhearson.net/2013/04/02/companies-are-behaving-in-precisely-the-way-that-our-international-tax-system-incentivises-them-to-behave/2013-04-02T11:08:22+00:00monthlyhttps://martinhearson.net/2013/03/27/have-the-source-and-residence-principles-become-redundant/2013-03-27T15:40:47+00:00monthlyhttps://martinhearson.net/2013/03/25/the-new-un-tax-committee-and-why-it-matters/2013-03-26T11:39:31+00:00monthlyhttps://martinhearson.net/2013/03/14/cancelling-tax-treaties-a-lesson-from-the-1970s/2013-03-14T17:41:16+00:00monthlyhttps://martinhearson.net/2013/03/04/tax-in-the-post-2015-development-settlement-opportunities-and-challenges/https://martinhearson.net/wp-content/uploads/2013/03/corptax032013.pngGlobal distribution of coproration tax 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tax and growth in OECD countries 1970-2011https://martinhearson.net/wp-content/uploads/2012/11/tax-trends-oecd.pngTrends in corporate income tax, 1970-20112012-11-19T17:11:16+00:00monthlyhttps://martinhearson.net/2012/11/08/tax-treaty-negotiation-what-affects-the-outcome-for-developing-countries/2012-11-19T17:10:33+00:00monthlyhttps://martinhearson.net/2012/11/12/questions-for-the-public-accounts-committee-today/2012-11-19T17:09:49+00:00monthlyhttps://martinhearson.net/2012/11/14/bbc-iplayers-role-in-a-tax-avoidance-analogy/2012-11-19T17:08:35+00:00monthlyhttps://martinhearson.net/2012/11/15/obamas-reply-to-the-republicans-on-closing-income-tax-loopholes/2012-11-19T17:08:10+00:00monthlyhttps://martinhearson.net/2012/11/02/actionaid-on-the-global-fight-against-tax-havens/2012-11-19T17:03:57+00:00monthlyhttps://martinhearson.net/2012/11/01/is-it-time-to-tax-companies-on-the-basis-of-sales-not-profits/2012-11-19T17:03:28+00:00monthlyhttps://martinhearson.net/2012/10/31/paper-review-how-nations-share/2012-11-19T17:02:35+00:00monthlyhttps://martinhearson.net/2012/10/30/is-ebay-avoiding-tax-in-which-i-disagree-with-mr-tim-worstall/2012-11-19T17:01:32+00:00monthlyhttps://martinhearson.net/2012/10/29/on-the-contribution-of-corporate-tax-scandals-to-debate/2012-11-26T15:45:34+00:00monthlyhttps://martinhearson.net/2012/10/25/is-international-tax-like-open-source-software/2012-11-19T16:58:32+00:00monthlyhttps://martinhearson.net/2012/10/23/more-on-starbucks-tax-affairs-in-the-financial-times/2012-11-19T16:56:34+00:00monthlyhttps://martinhearson.net/2012/10/22/is-big-pharma-really-fighting-the-death-penalty/2012-11-19T16:55:32+00:00monthlyhttps://martinhearson.net/2012/10/19/two-big-disputes-vodafone-and-glaxo-in-the-news/2012-11-19T16:55:10+00:00monthlyhttps://martinhearson.net/2012/10/18/has-starbucks-dragged-fairtrade-into-its-tax-dodging-scheme/2012-11-19T16:54:21+00:00monthlyhttps://martinhearson.net/2012/10/17/would-a-new-article-in-the-un-model-tax-treaty-be-a-fundmaental-change-to-international-tax/2012-12-04T09:02:59+00:00monthlyhttps://martinhearson.net/2012/10/16/why-i-love-the-united-nations-tax-committee-part-2/2012-11-19T16:52:32+00:00monthlyhttps://martinhearson.net/2012/10/16/why-i-love-the-united-nations-tax-committee-part-1/2012-11-19T16:50:56+00:00monthlyhttps://martinhearson.netdaily1.02025-02-05T18:32:27+00:00