It sometimes feels like, when discussing unitary taxation [pdf], one is expected to self-identify as either a UT advocate, interested in how it could be made a reality, or a sceptic, determined to defend the status quo. I’m neither. As a political scientist, I want to understand (among other things) how our international tax instruments… Continue reading Some political questions for Unitary Taxation
Tag: BRICS
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?
The United Nations Practical Manual on Transfer Pricing: a bluffer’s guide
Last week saw the official launch of a 495-page document by the United Nations tax committee, its new Practical Manual on Transfer Pricing for Developing Countries [pdf]. The final product has been four years in the making and is an impressive, introductory-level guide to transfer pricing. So definitely worth dipping in and out of if… Continue reading The United Nations Practical Manual on Transfer Pricing: a bluffer’s guide
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 will BEPS mean for developing countries?
“Researchers at the OECD are not free to think the unthinkable. They have to take account of the interests of each and every member state.” Or at least that’s what a recent paper in the Review of International Political Economy concludes from its interviews with civil servants. Yet thinking the unthinkable, or at least “thinking… Continue reading What will BEPS mean for developing countries?
Why I love the United Nations tax committee, part 1
International tax, the way countries coordinate and negotiate tax rules between themselves, is often talked about as if it’s about finding technical solutions to technical problems. But it’s not. Just as the tax system inside a country is at the absolute core of its political debate, so you can look at international tax and see… Continue reading Why I love the United Nations tax committee, part 1
Martin Hearson 