Tax, Society & Culture

As observers of global tax policy know, international tax issues are dealt with in bilateral treaties that more or less adhere to a 'mod...

Martin Hearson  recently developed an an impressive dataset of tax treaties  involving 519 agreements signed from 1970 to 2014 by low and...

Last week I presented a work in progress on the OECD's newest global forum , which is being created to fulfill and further its BEPS init...

Treasury issued the new US Model Tax Treaty , via press release :  ​WASHINGTON - Today, the Treasury Department issued a newly revised U....

Sergio André Rocha recently posted a discussion on information, transparency, and the rights of taxpayer versus those of states, of interes...

Leopoldo Parada has recently posted on SSRN an article published last summer in the World Tax Journal, entitled Intergovernmental Agreements...

Here is a world map showing status of implementation of the OECD's Country by Country Reporting regime ; clicking on the flags gives a b...

I'm honoured to have a spot on the Global Tax 50 list this year--International Tax Review's list of people and organizations that ...

In an annual report to the European Parliament on EU Competition Policy, MEP Werner Langen has proposed that the fiscal state aid rules be ...

I received the following notice by email, of interest: Oxfam and the Tax Justice Network are joining together to launch a tax justic...

The FT reports that Tim Cook took it upon himself to go and visit the European commissioner Margrethe Vestager, "to lobby the EU’s anti...

This week I will be in Vancouver to present a paper at the UBC Allard School of Law . The paper, " Uncle Sam Wants...Who? A Global Pers...

I have been following the EU state aid cases with particular attention to Apple and its SEC disclosure involving its sweetheart deal in Ir...

The grassroots group responsible for launching the FATCA-based litigation in Canada has issued a public call for witnesses . They are lookin...

Tax Analysts has published my talk on taxpayer rights and citizenship-based taxation as enforced via FATCA , which I gave in November at the...

I recently sat down with Bob Goulder of Tax Analysts to talk about FATCA, citizenship-based taxation, renunciation, and taxpayer rights. ...

Senator Rand Paul has been holding up tax treaties for several years but he apparently stepped away from the Foreign Relations Committee yes...

The IRS faces constant funding pressure from Congress, despite becoming a victim of constant mission creep thanks to Congressional mandates ...

Jinyan Li of Osgoode Hall recently posted a paper of interest: China and BEPS: From Norm-Taker to Norm-Shaker . Here is the abstract:  Thi...

The Spiegel Sohmer Tax Policy Colloquium at McGill continues today with a presentation by Daniel Shaviro , Wayne Perry Professor of Taxation...