How UK’s Companies House could be making life harder for tax inspectors in developing countries

I was fortunate enough to spend a couple of days last week in discussion with the head of transfer pricing from a small developing country. One of the obstacles that I hadn’t previously understood was that it is sometimes very hard for tax authorities to prove in court that an offshore company is related to… Continue reading How UK’s Companies House could be making life harder for tax inspectors in developing countries

Tax information exchange, development, and the UK’s own tax agenda

The International Development select committee has published the government’s response to its report on tax in developing countries. Until recently, the inquiry had provided us with the most interesting case of MPs questioning multinational businesses on their tax affairs all year. I’ve followed it with interest, giving evidence to it on behalf of ActionAid in… Continue reading Tax information exchange, development, and the UK’s own tax agenda

The political economy of international taxation in developing countries: the Oslo version

Today I’m discussing my PhD research at Oslo University College, at a conference organised by Tax Justice Network Norway. Here’s the presentation. It’s mostly quotes from research papers to stimulate discussion for now – more detail to follow on this blog!

Tax treaty negotiation: what affects the outcome for developing countries? (Part 1)

[T]ax administration and tax policy officials in Uganda are not sufficiently trained in the area of tax treaties and international taxation. As a result, Uganda has a weak tax treaty negotiation team that concludes treaties more intensively reflecting the position of the other contracting state. A first attempt to answer a question that I’ll be… Continue reading Tax treaty negotiation: what affects the outcome for developing countries? (Part 1)

Corporation tax has no association with GDP growth, says an IMF paper

This is a review of “Tax Composition and Growth: A Broad Cross-Country Perspective,” an IMF working paper by Santiago Acosta Ormaechea and Jia Yoo. Here’s the assumption that I’m going to make in this post: it’s probably not too much of a stretch to say that the consensus among development practitioners is that economic growth… Continue reading Corporation tax has no association with GDP growth, says an IMF paper

ActionAid on the global fight against tax havens

Well, happy 40th birthday ActionAid. Beginning as a small London-based child sponsorship initiative, my former employer had grown into a truly global federation of development organisations. Form follows function, and the brilliant¬†decision to relegate ActionAid’s UK office from headquarters to one member of¬†a federation with the same number of votes as, say, ActionAid Malawi is… Continue reading ActionAid on the global fight against tax havens