Nominations are now open [pdf] for the next UN tax committee, whose term will run from July 2013 to June 2017. Although the UN committee is not as influential as the OECD, I think that its composition will be one of the most significant determinants of what happens in international tax over the next four… Continue reading The new UN tax committee, and why it matters
Category: United Nations
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?
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
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 