Meet the new UN tax committee

The list is out, together with a provisional agenda. The BRICS minus Russia all have people on the committee (remember they do not represent their countries in an official capacity), although with some changes in personnel. The UK’s Andrew Dawson returns. Some of the key personalities behind the committee’s work this past session – previous… Continue reading Meet the new UN tax committee

A sad resignation in South Africa

I’ve been mostly away from blogging for a few weeks, and this week I hope to catch up on the things I missed. I gather that the OECD may have published some kind of report…but that is for another day. I was sad to read a couple of weeks ago that the Commissioner of the… Continue reading A sad resignation in South Africa

Britain’s fracking tax incentives: do they pass the test?

It’s funny, if you’ve only ever thought about an issue in terms of other places, when it suddenly it pops up in you back yard. Gives you a different perspective. So the announcement today that the Britain is going to create the “world’s most generous shale tax regime” [£] to encourage ‘fracking’ is a chance… Continue reading Britain’s fracking tax incentives: do they pass the test?

Tax incentives cost $138 billion…?

Congratulations to ActionAid on the launch of its new Tax Power campaign – an impressively internationalised version of the work ActionAid UK has been doing for five years now. I love the gallery of #taxpaysfor photos. As part of the campaign launch, ActionAid asked me to help them come up with an estimate for the… Continue reading Tax incentives cost $138 billion…?

Nicaragua’s new canal: the world’s biggest tax exemption?

I’ve been reading about the proposed new transoceanic canal in Nicaragua, plans for which were passed by the country’s parliament last week. The Reuters story on it notes that the $40bn cost would be four times Nicaragua’s national income. According to the Guardian, once running, the canal would double Nicaragua’s GDP and triple employment. So… Continue reading Nicaragua’s new canal: the world’s biggest tax exemption?

Base Erosion and Profit Shifting? It takes one to know one

Last week I was at a research workshop for PhD students at the International Bureau for Fiscal Documentation in Amsterdam. It was very interesting to be in the Netherlands in a rather introspective week about the country’s tax treaties. The Netherlands is quite sensitive about the accusation that it’s a tax haven, as I found… Continue reading Base Erosion and Profit Shifting? It takes one to know one