One big theme from the interviews I conducted on my recent African trip is that tax officials in developing countries are really starting to raise concerns about some of their tax treaties. This is particularly true of treaties with the Netherlands, Mauritius and other countries that can leave them vulnerable to treaty shopping, although it… Continue reading Learning from past mistakes in tax and investment treaties
Category: The politics of international tax
Capital gains tax avoidance: can Uganda succeed where India didn’t?
I’m writing this post from under a mosquito net on a close Kampala evening. Since arriving on Wednesday I’ve had a whistlestop tour of the issues facing Uganda as it embarks on a review of its tax treaties. So far I’ve met with four tax inspectors, two finance ministry officials, four (count ’em) tax advisers,… Continue reading Capital gains tax avoidance: can Uganda succeed where India didn’t?
Time we scrutinised China’s tax treaty practice, too
On Monday the UK parliament took a total of 17 minutes to scrutinise new tax treaties with Zambia, Iceland, Germany, Japan and Belgium. I’ve complained before about how paltry these debates tend to be, and was all set for another blog along those lines. There was, indeed, much to grumble about. No questions from the… Continue reading Time we scrutinised China’s tax treaty practice, too
Do tax treaties affect foreign investment? The plot thickens
I’m at Allison Christians’ brilliant Tax Justice and Human Rights Symposium. Yesterday I began my presentation, as I usually do, by discussing the link between tax treaties and foreign direct investment (FDI). I wrote about this a while ago, but since then I’ve found some more research on the topic. It’s not as simple as… Continue reading Do tax treaties affect foreign investment? The plot thickens
What is the UN tax committee for, anyway?
In January, the UN tax committee sent out a call for submissions [pdf] to the update of its transfer pricing manual. The subgroup working on this update will be drafting additional chapters on intra-group services, management fees and intangibles, all topics that greatly interest developing countries and civil society organisations grouped around initiatives such as… Continue reading What is the UN tax committee for, anyway?
Oxfam goes for the full Tanzi…but is that far enough?
“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?
Martin Hearson 