Legislative scrutiny of tax treaties: compare and contrast the UK and US

Source: IBFD data

Here’s an interesting chart. Do you notice anyone missing? Interestingly, the United States is considerably less keen on signing tax treaties with developing countries than you might expect, given the amount of investment from it to, well, most places. Its only treaty with the whole of sub-Saharan Africa is with South Africa. When I looked… Continue reading Legislative scrutiny of tax treaties: compare and contrast the UK and US

Putting a price on the reputation risk from tax avoidance

What are the reputational consequences of perceived corporate tax avoidance? That’s the question that introduces today’s “Tax and Reputation Forum,” organised by the Oxford Centre for Business Taxation and friends. (It’s at King’s College London, so after the High Court the other week, I’m beginning to think that Aldwych is the centre of tax news!)… Continue reading Putting a price on the reputation risk from tax avoidance

Secondments, democratic scrutiny and corporate tax

I’ve just been next door to the high court (a perk of being at the LSE!) to watch the UK Uncut Goldman Sachs judicial review. For all those who lament the quality of public debate on questions of corporate taxation, this is surely a desirable outcome: a painstaking debate through which the judiciary will decide… Continue reading Secondments, democratic scrutiny and corporate tax

Taxing internet companies: shutting the stable door after the horse has bolted?

I’ve just been reading a paper from 2006 entitled “The Rise of the OECD as Informal World Tax Organisation“. I’m not going to comment on its analysis of the OECD itself; what is interesting is its analysis of the case study of the OECD’s project on e-Commerce, which took place over a decade ago. Its… Continue reading Taxing internet companies: shutting the stable door after the horse has bolted?

Why I don’t agree with UK Uncut’s critics

In this post, I’m going to let you into a little secret about tax avoidance campaigners. But I’ll come back to that in a bit. In a week bookended by the Public Accounts Committee’s criticism of Starbucks, Amazon and Google, and UK Uncut’s planned action in Starbucks stores, the usual criticisms of ‘name and shame’… Continue reading Why I don’t agree with UK Uncut’s critics