For campaigners, journalists and academics, the more interesting answer to the title question of this post would clearly be “yes”. It’s fascinating to think that we might be living through a paradigm shift in the politics of international tax, with the OECD struggling to maintain its relevance in the face of a more and more… Continue reading Do the BRICS present a challenge to the governance of international tax?
Category: Transfer pricing
What will BEPS mean for developing countries?
“Researchers at the OECD are not free to think the unthinkable. They have to take account of the interests of each and every member state.” Or at least that’s what a recent paper in the Review of International Political Economy concludes from its interviews with civil servants. Yet thinking the unthinkable, or at least “thinking… Continue reading What will BEPS mean for developing countries?
Starbucks, and Chris Lenon’s new blog
This week is the start of term at LSE, so I’m back blogging. While I was away, Chris Lenon started his own blog. Lenon was Head of Tax at Rio Tinto, and then chaired the tax committee of BIAC, the industry group that lobbies at the OECD. We used to bump into each other quite a… Continue reading Starbucks, and Chris Lenon’s new blog
Starbucks et al: making sense of today’s news
Following the debate over today’s Public Accounts Committee report is difficult when everything is so blurred by simplification: it’s like Chinese whispers. But here are some thoughts based on what I think we know.
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
Why the Public Accounts Committee should call the OECD to give evidence
I couldn’t watch yesterday’s Public Accounts Committee (PAC) hearing. From what I could gather over Twitter it was a lot of fun, but didn’t shed any light on anything significant…and what we can learn from the evidence will I’m sure be covered on blogs elsewhere. What I did hear, though, was a fascinating ten minute… Continue reading Why the Public Accounts Committee should call the OECD to give evidence
Martin Hearson 