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
Category: OECD
Questions for the Public Accounts Committee today
This afternoon, Parliament’s Public Accounts Committee (PAC) will be discussing “Taxation of Multinational Corporations” with Matt Brittin, Chief Executive Officer of Google UK, Troy Alstead, Starbucks Global Chief Financial Officer and Andrew Cecil, Director of Public Policy at Amazon. The Guardian reports that Starbucks may already have sustained lasting damage to its brand image from… Continue reading Questions for the Public Accounts Committee today
Tax treaty negotiation: what affects the outcome for developing countries? (Part 1)
[T]ax administration and tax policy officials in Uganda are not sufficiently trained in the area of tax treaties and international taxation. As a result, Uganda has a weak tax treaty negotiation team that concludes treaties more intensively reflecting the position of the other contracting state. A first attempt to answer a question that I’ll be… Continue reading Tax treaty negotiation: what affects the outcome for developing countries? (Part 1)
Five people who were missing from the Global Tax 50
We’re invited to comment on International Tax Review’s Global Tax 50. It says a lot about these annual trade press lists that four years before I appeared in the International Tax Review list I had featured in its equivalent in Drapers, which covers the fashion industry! Still, it’s a fun game, so let’s play it.… Continue reading Five people who were missing from the Global Tax 50
ActionAid on the global fight against tax havens
Well, happy 40th birthday ActionAid. Beginning as a small London-based child sponsorship initiative, my former employer had grown into a truly global federation of development organisations. Form follows function, and the brilliant decision to relegate ActionAid’s UK office from headquarters to one member of a federation with the same number of votes as, say, ActionAid Malawi is… Continue reading ActionAid on the global fight against tax havens
Paper review: “How Nations Share”
In the case of international income, it is the disputes and their resolutions, and not the law on the books, that constitute the international tax regime. Yet it is all but impossible for citizens to observe exactly how, or how well, their governments navigate this aspect of economic globalization. This is Alison Christians’ contention in a… Continue reading Paper review: “How Nations Share”
Martin Hearson 