Hearson, M & W Prichard, 2018. China’s challenge to international tax rules and the implications for global economic governance, International Affairs 94(6): 1287–1307. In scholarship on international economic governance – areas such as trade, the monetary system and development assistance – a lot of attention is now devoted to the rise of China. This literature… Continue reading China’s challenge to international tax rules and the implications for global economic governance
Category: Taxing multinational companies
The Colombia UK tax treaty: 80 years in the making
Hearson, M, 2017. The UK-Colombia Tax Treaty: 80 Years in the Making. British Tax Review (4):375-384. Today at 2.30pm, the UK parliament’s Third Delegated Legislation Committee will debate tax treaties with Lesotho and Colombia. It will be interesting to see how much debate really takes place, a matter on which I’ve commented before once or… Continue reading The Colombia UK tax treaty: 80 years in the making
Tax competition: Tax Justice Network and the Oxford University Centre for Business Taxation agree!
The [corporate tax] system allows countries to compete with one another in a manner that destabilises the system itself. Countries compete to attract economic activity and to favour ‘domestic’ companies…Such a goal is not easily reconciled with another goal often explicitly held by governments: ensuring that companies should pay to some country or countries a… Continue reading Tax competition: Tax Justice Network and the Oxford University Centre for Business Taxation agree!
The social construction of multinational firms’ tax behaviour
This week I am trying to help the undergraduate students that I teach to understand a range of scholarship that uses social constructivism to study the political economy. When you go back to first principles to teach something you often see some of your own work in a new light, and that is what I… Continue reading The social construction of multinational firms’ tax behaviour
The Mopani saga and Zambia’s windfall tax: an alternative reading
In 2010, Zambian NGOs obtained a leaked copy of an audit report conducted for the Zambia Revenue Authority into Mopani Copper Mine, a subsidiary of the Swiss behemoth Glencore. I was working at ActionAid at the time, where we took an active interest in the case. The particular allegation concerning systematic transfer pricing abuse contained… Continue reading The Mopani saga and Zambia’s windfall tax: an alternative reading
Taxing the digital economy is (going to be) an African issue
This is the second of three posts in which I’m reflecting on the recent report on BEPS and developing countries [pdf] during a short stay in Africa. Today, I’m looking at the digital economy. This visit to Africa has been the first time I’ve really grasped the scale of what mobile internet is doing to… Continue reading Taxing the digital economy is (going to be) an African issue