“Revenue is the chief preoccupation of the state. Nay more it is the state” – Edmund Burke I spent the weekend with some old friends from the development sector. One of them, it now turns out, is working for a public relations consultancy. There was an awkward moment when I explained that I was working… Continue reading Oxfam goes for the full Tanzi…but is that far enough?
Category: OECD
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?
BEPS Part 2: international politics and developing countries
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
Do the BRICS present a challenge to the governance of international tax?
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?
What did we learn from yesterday’s BEPS ‘tweetchat’?
140 character exchanges are unlikely to be the most revealing and nuanced on a topic as complex as the OECD’s ‘base erosion and profit shifting‘ project. But it was interesting that the OECD decided to reach out in this way, and also that questions did not just come from the usual suspects – the Institute… Continue reading What did we learn from yesterday’s BEPS ‘tweetchat’?
On the BRICS’ choice of diplomatic language at the OECD
I’ve just been reading through the 2010 update to the OECD model tax treaty [pdf] and in particular the different positions set out by non-OECD countries. This is where countries can put on record their objections to the model treaty, so that potential treaty partners know what they’re getting themselves into. I think the difference… Continue reading On the BRICS’ choice of diplomatic language at the OECD
Martin Hearson 