It’s been an interesting couple of days here at Strathmore University Business School in Nairobi. I’m at a conference to launch the School’s new Tax Research Centre, which has brought together tax officials, tax practitioners and academics to address some critical issues for Kenya, including anti-avoidance, taxing multinationals and tax treaties. The quality of discussion… Continue reading Double tax treaties: a poisoned chalice for developing countries?
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Why the US and Argentina have no Tax Information Exchange Agreement
In this new era of automatic information exchange between tax authorities, the United States has come to be seen as the driving force behind the end of tax secrecy. (Although I note that back in 2010 Tax Justice Network said that the US’ FATCA initiative “preserves the essential Tax Haven USA approach – preventing the… Continue reading Why the US and Argentina have no Tax Information Exchange Agreement
Satellites in geostationary orbit: a new tax justice issue?
When I made an amused reference to item on satellites in the new UN tax committee’s agenda, I wasn’t really sure what it was about. Richard Murphy thought it might be a plan to create tax havens in space. But, now that the UN secretariat have released some preliminary documents for the committee meeting next… Continue reading Satellites in geostationary orbit: a new tax justice issue?
Book Review: The Politics of Expertise: How NGOs Shaped Modern Britain
I occasionally write for the LSE Review of Books blog. As many commenters on this site have quite strong views about NGOs, I thought my review posted there today might be of interest… The Politics of Expertise: How NGOs Shaped Modern Britain. Matthew Hilton, James McKay, Nicholas Crowson and Jean Francois Mouhot. Oxford University Press.… Continue reading Book Review: The Politics of Expertise: How NGOs Shaped Modern Britain
BEPS Part 2: international politics and developing countries
I wrote earlier this week with some questions about UK tax policy and the OECD’s Action Plan on Base Erosion and Profit Shifting. A lot of the areas that it’s looking at are probably not going to affect smaller developing countries very much, but there are a few things worth highlighting. I also recommend Chris… Continue reading BEPS Part 2: international politics and developing countries
BEPS part 1: three places where the Action Plan seems to contradict UK policy
I’ve finally got around to pronouncing on the OECD’s action plan on base erosion and profit-shifting. Surely the only response at this stage is that the jury is out. BEPS is an ordering principle for a quite disparate programme of work, and so it’s hard to reach an overarching verdict. Later this week I’ll write… Continue reading BEPS part 1: three places where the Action Plan seems to contradict UK policy
Martin Hearson 