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?
Tag: Transfer pricing
Some political questions for Unitary Taxation
It sometimes feels like, when discussing unitary taxation [pdf], one is expected to self-identify as either a UT advocate, interested in how it could be made a reality, or a sceptic, determined to defend the status quo. I’m neither. As a political scientist, I want to understand (among other things) how our international tax instruments… Continue reading Some political questions for Unitary Taxation
Is tax treaty arbitration really a bad thing for developing countries?
I’m at the United Nations tax committee annual session this week, where I’ve learnt that I have to be careful what I write here, after a couple of posts from this blog were included in an input document [pdf]. Erk! I’ve been taking the opportunity to discuss with delegates the recent article [£] by the… Continue reading Is tax treaty arbitration really a bad thing for developing countries?
Martin Hearson 