Thursday, August 22, 2013

Lavigne & VanRybroek on Language, Communication and Access to Justice

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This recently posted article by Michele Lavigne and Gregory VanRybroek, entitled ' He Got in My Face so I Shot Him': How Defendants...
Monday, August 19, 2013

Here is the only reason why Ted Cruz's citizenship is interesting.

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It is not whether he's natural born and therefore eligible for the presidency. It is that Ted Cruz has suggested that he did not even re...
2 comments:
Friday, August 16, 2013

Collected Scholarly Work by Ivor Richardson being posted to SSRN

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The Victoria University of Wellington SSRN Legal Research Papers has begun to publish the collected scholarly work of the Right Honourable S...
Tuesday, August 13, 2013

Latest IRS Statistics of Income on Individual Tax Returns

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The IRS has issued its latest SOI reports, including the  2011 Individual Income Tax Returns (Publication 1304) .  These are always interest...
Monday, August 12, 2013

How Starbucks Lost its Social License--And Paid £20 Million to Get it Back

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I have a new column in Tax Notes International  [gated] today, pdf available  here , about Starbucks's £20 million promise to the UK af...
Tuesday, August 6, 2013

Caterpillar v Comm'r and the Rule of Law in International Tax

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James P. Fuller has an interesting summary of the recently-filed Caterpillar case in his latest U.S. Tax Review [ gated ], in which he lamen...
Wednesday, July 24, 2013

What the banks’ three-year war on Dodd-Frank looks like

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A fascinating account from the Sunlight Foundation of the gutting of a regulatory initiative by the kind of methodical persistence that can...

Taxcast on unilateral and multilateral approaches to the problem of base erosion

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I contributed to this month's Tackle Tax Haven's  podcast , together with the very interesting Krishen Mehta , formerly of PWC and n...
Thursday, July 18, 2013

Quebec's governance crisis continues: mayor who resigned under fraud charge gets $267K severance

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There is something seriously broken in a governance system that produces this result, as reported by  the CBC : The City of Montreal has c...
Wednesday, July 17, 2013

TJN on the rule of law and the forthcoming OECD report on base-erosion

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The OECD is expected to release its plan to implement its anti-base-erosion project this Friday, and the Tax Justice Network has issued a p...
Friday, July 12, 2013

FATCA delayed again, this time Treasury giving itself 6 months to get the house in order. Lesson: internationalizing a unilateral legal regime is really difficult.

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Treasury issued a new Notice 2013-43 today, pushing the withholding deadline to July 1, 2014 (was January 1 2014), the portal opening to A...
5 comments:
Tuesday, July 2, 2013

Licensed to Kill?

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The ongoing congressional push for tax reform continues to focus on tax breaks.   In a new twist, Senators Baucus and Hatch have asked thei...
2 comments:

New series of papers on why government can and should bring financial services into the tax base

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The Victoria University of Wellington (Australia) has a new SSRN issue of interest, featuring a series of papers by Sybrand van Schalkwyk an...
2 comments:
Friday, June 28, 2013

Manal Corwin, now at KPMG, to discuss Reputational Risk Deriving from the Tax Transparency Movement

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Fresh out of Treasury, Manal Corwin and some of her new/old colleagues will present a webcast next Tuesday on  Tax Transparency and OECD Ini...
2 comments:
Thursday, June 27, 2013

New Taxpayer Right in Canada: No Reprisals for "Service" Complaints

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From the Canada Revenue Agency website: Harper Government launches new right to ensure Canadian taxpayers are treated fairly  [french versio...
Monday, June 17, 2013

Periodic Table of FATCA Acronyms

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Cute and useful . Acronym overload is a common feature of just about all tax law it seems, and FATCA provides no respite, as this chart demo...
4 comments:

McGill Law Journal Podcast on Tax Avoidance

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I recently sat down with David Groves of the McGill Law Journal to talk about tax justice as part of the Journal's podcast series . From...
Thursday, June 6, 2013

Webcast of McGill Roundtable on Tax Justice-now online

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Last week the McGill Faculty of Law hosted a public roundtable on Tax Justice featuring John Christensen , James Henry , Diana Gibson , and...
2 comments:
Tuesday, May 28, 2013

Apple's simple design interface most certainly does not extend to its tax department.

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Lee Sheppard has an article today on Apple's tax tricks [gated] where she works through Apple's multinational structure & plan...
1 comment:
Saturday, May 25, 2013

New Book: Looking through the Corporate Structure

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Saurabh Jain has published  Effectiveness of the Beneficial Ownership Test in Conduit Company Cases.   Abstract: Since the in...
3 comments: