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
Category: Taxing multinational companies
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
Britain’s fracking tax incentives: do they pass the test?
It’s funny, if you’ve only ever thought about an issue in terms of other places, when it suddenly it pops up in you back yard. Gives you a different perspective. So the announcement today that the Britain is going to create the “world’s most generous shale tax regime” [£] to encourage ‘fracking’ is a chance… Continue reading Britain’s fracking tax incentives: do they pass the test?
Tax incentives cost $138 billion…?
Congratulations to ActionAid on the launch of its new Tax Power campaign – an impressively internationalised version of the work ActionAid UK has been doing for five years now. I love the gallery of #taxpaysfor photos. As part of the campaign launch, ActionAid asked me to help them come up with an estimate for the… Continue reading Tax incentives cost $138 billion…?
Base Erosion and Profit Shifting? It takes one to know one
Last week I was at a research workshop for PhD students at the International Bureau for Fiscal Documentation in Amsterdam. It was very interesting to be in the Netherlands in a rather introspective week about the country’s tax treaties. The Netherlands is quite sensitive about the accusation that it’s a tax haven, as I found… Continue reading Base Erosion and Profit Shifting? It takes one to know one
Martin Hearson 