Rasmus Corlin Christensen & Martin Hearson (2019). The new politics of global tax governance: taking stock a decade after the financial crisis, Review of International Political Economy, 26:5, 1068-1088 As the new academic year gets underway, it’s time for me to promote a review piece that Rasmus Christensen and I published over the summer. We… Continue reading The new politics of global tax governance: taking stock a decade after the financial crisis
Tag: FATCA
Why the US and Argentina have no Tax Information Exchange Agreement
In this new era of automatic information exchange between tax authorities, the United States has come to be seen as the driving force behind the end of tax secrecy. (Although I note that back in 2010 Tax Justice Network said that the US’ FATCA initiative “preserves the essential Tax Haven USA approach – preventing the… Continue reading Why the US and Argentina have no Tax Information Exchange Agreement
Why FATCA might be good for developing countries
Recently I wrote a post explaining that I feel cautious about the burden that compliance with an automatic tax information exchange standard would place on developing countries. Since then a new paper by Itai Grinberg has popped up called Emerging Countries and the Taxation of Offshore Accounts. This amused me. I encountered Grinberg a couple… Continue reading Why FATCA might be good for developing countries
Martin Hearson 