I’ve just been reading a paper from 2006 entitled “The Rise of the OECD as Informal World Tax Organisation“. I’m not going to comment on its analysis of the OECD itself; what is interesting is its analysis of the case study of the OECD’s project on e-Commerce, which took place over a decade ago. Its… Continue reading Taxing internet companies: shutting the stable door after the horse has bolted?
Category: The politics of international tax
How Venezuela blacklisted itself as a tax haven
As you might have seen, the European Commission is proposing that EU Member States create a blacklist of countries that do not “apply minimum standards of good governance in tax matters. These countries would be subject to sanctions from EU member states, up to and including the termination of double tax treaties.The blacklisting approach is… Continue reading How Venezuela blacklisted itself as a tax haven
Untitled
Originally posted on Martin Hearson:
The most lively debate in the first two days of the UN tax committee meeting ended with the decision to start work on a new article for the UN’s model tax treaty that would allow developing countries to levy a tax on payments made to overseas providers of ‘technical services’.…
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
Do tax treaties increase foreign investment in developing countries?
Ghana also uses Double Taxation Agreements (DTA) to rationalise tax obligations of investors who come from global tax sourced jurisdictions with a view to saving the investors the incidence of double taxation. – Ghana Investment Promotion Centre
The political economy of international taxation in developing countries: the Oslo version
Today I’m discussing my PhD research at Oslo University College, at a conference organised by Tax Justice Network Norway. Here’s the presentation. It’s mostly quotes from research papers to stimulate discussion for now – more detail to follow on this blog!
Martin Hearson 