Two big disputes – Vodafone and Glaxo – in the news

Despite some of the headlines, Glaxo hasn’t won its transfer pricing court case in Canada. The judgement is worth reading: it’s not too technical and sets out the issues well. See also Alison Christians’ summary of the issues.

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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 right to the heart of global political economy. What I love about UN tax committee meetings, such as the one I attended this week, is that you can see this in action.

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