Ireland does spillover analysis: the proof of the pudding will be in the eating

I haven’t blogged for a while, having been away, and as other bloggers will know, it’s all about getting the momentum going. But Tuesday’s announcement by the Irish government, news of which came via Christian Aid’s Twitter feed, has spurred me into action! Ireland has decided “to undertake a ‘spillover analysis’ to research what impact,… Continue reading Ireland does spillover analysis: the proof of the pudding will be in the eating

BEPS part 1: three places where the Action Plan seems to contradict UK policy

I’ve finally got around to pronouncing on the OECD’s action plan on base erosion and profit-shifting. Surely the only response at this stage is that the jury is out. BEPS is an ordering principle for a quite disparate programme of work, and so it’s hard to reach an overarching verdict. Later this week I’ll write… Continue reading BEPS part 1: three places where the Action Plan seems to contradict UK policy