I’m writing this post from under a mosquito net on a close Kampala evening. Since arriving on Wednesday I’ve had a whistlestop tour of the issues facing Uganda as it embarks on a review of its tax treaties. So far I’ve met with four tax inspectors, two finance ministry officials, four (count ’em) tax advisers,… Continue reading Capital gains tax avoidance: can Uganda succeed where India didn’t?
Category: Taxing multinational companies
Legislative scrutiny of tax treaties: compare and contrast the UK and US
Here’s an interesting chart. Do you notice anyone missing? Interestingly, the United States is considerably less keen on signing tax treaties with developing countries than you might expect, given the amount of investment from it to, well, most places. Its only treaty with the whole of sub-Saharan Africa is with South Africa. When I looked… Continue reading Legislative scrutiny of tax treaties: compare and contrast the UK and US
Some political questions for Unitary Taxation
It sometimes feels like, when discussing unitary taxation [pdf], one is expected to self-identify as either a UT advocate, interested in how it could be made a reality, or a sceptic, determined to defend the status quo. I’m neither. As a political scientist, I want to understand (among other things) how our international tax instruments… Continue reading Some political questions for Unitary Taxation
What ‘tax responsibility’ might look like in the real world
In my conversations with tax executives from multinational businesses, I’m used to hearing them talk about the decision any business makes about how aggressive its tax positioning is going to be. The position advanced by many campaigners is that a socially responsible business will make a conscious decision to be at the less aggressive end… Continue reading What ‘tax responsibility’ might look like in the real world
Double tax treaties: a poisoned chalice for developing countries?
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?
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?