UN tax committee meets this week: but what is the UN model for?

I’m on my way to the UN tax committee’s annual session in Geneva. This year’s agenda contains quite a few interesting topics. I can’t write about them all, but I thought I might pick out three that seem particularly interesting. Since they are all discussions about the model treaty and its commentary, the common question… Continue reading UN tax committee meets this week: but what is the UN model for?

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?