Summer in academia is a time for tidying up, so I have updated the page of this site with my publications. Here are three recently published items, with links to downloadable versions and their abstracts: The challenges for developing countries in international tax justice (link is to PDF of accepted version) This is a review… Continue reading Three new publications
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Certainty in the tax treaty regime
Here’s the text and slides of a talk I gave yesterday at an event called Harnessing the Commonwealth Advantage in International Trade. I want to talk today about issues related to tax treaties in developing countries, and their impact on tax certainty for multinational investors. To do this I think we have to consider two… Continue reading Certainty in the tax treaty regime
European Economic and Social Council hearing on tax treaties and development
I’ve posted below the slides I just used for a presentation here at the European Economic and Social Council. The EESC has formed a study group to consider the question of “EU development partnerships and the challenge posed by international tax agreements.” Interesting discussions included the evidence base for the effect of tax treaties on… Continue reading European Economic and Social Council hearing on tax treaties and development
Tax: an international political economy reading list
It’s been a while, but I’m back. One thing I did while the blog was silent was give a couple of lectures on tax and offshore, as part of broader courses I taught on international political economy and finance. In doing so I realised that the literature on international tax relations is not as sparse… Continue reading Tax: an international political economy reading list
Visualising Uganda’s (and others’) tax treaties
Interesting news from Uganda, where the government announced in its latest budget that it has finished formulating its new tax treaty policy, and will be renegotiating treaties that don’t comply. Seatini and ActionAid Uganda will no doubt chalk this up as a success! The news report linked to above also states that the the government… Continue reading Visualising Uganda’s (and others’) tax treaties
The Panama papers and the OECD: re-reading Havens in a Storm
Last week I re-read Jason Sharman’s classic Havens in a Storm, described by Tax Analysts’ Martin Sullivan as “one of the best books out there for tax experts trying to make sense of big countries’ policies toward tax havens” (Sullivan’s review includes a length summary of the book). I was looking for a hook for… Continue reading The Panama papers and the OECD: re-reading Havens in a Storm
Martin Hearson 