Tax, Society & Culture

On fiscal policy, politics, society, philosophy, and culture. Follow on twitter: @profchristians

Thursday, March 17, 2016

Soft Tax Law & Multilateralism: Modifying treaties with anti-BEPS measures

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As observers of global tax policy know, international tax issues are dealt with in bilateral treaties that more or less adhere to a 'mod...
2 comments:
Tuesday, March 15, 2016

Dataset and research on tax treaties by Martin Hearson and ActionAid

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Martin Hearson  recently developed an an impressive dataset of tax treaties  involving 519 agreements signed from 1970 to 2014 by low and...
Monday, March 14, 2016

Thinking about the OECD's New World Tax Order

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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...
2 comments:
Wednesday, February 17, 2016

New US Model Income Tax Treaty: Now With Kill-Switches!

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Treasury issued the new US Model Tax Treaty , via press release :  ​WASHINGTON - Today, the Treasury Department issued a newly revised U....
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Wednesday, February 10, 2016

Rocha on Balancing Rights and Power between State and Taxpayer

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Sergio André Rocha recently posted a discussion on information, transparency, and the rights of taxpayer versus those of states, of interes...
1 comment:
Monday, February 8, 2016

Parada: Legal Questions Surrounding FATCA-based Agreements in Europe

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Leopoldo Parada has recently posted on SSRN an article published last summer in the World Tax Journal, entitled Intergovernmental Agreements...
1 comment:
Friday, February 5, 2016

Documenting the spread of OECD norms: Country by Country Reporting Map

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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...
Thursday, February 4, 2016

Global Tax 50

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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 ...
5 comments:
Wednesday, February 3, 2016

EU Report: give fiscal state aid recoveries to tax competition victims; sanction the culprits

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In an annual report to the European Parliament on EU Competition Policy, MEP Werner Langen has proposed that the fiscal state aid rules be ...
1 comment:
Tuesday, January 26, 2016

Tax justice and human rights: call for essays on litigation strategies

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I received the following notice by email, of interest: Oxfam and the Tax Justice Network are joining together to launch a tax justic...
Saturday, January 23, 2016

Apple's private meeting to lobby the European commissioner in state aid investigation

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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...
Monday, January 18, 2016

Uncle Sam Wants...Who? At UBC Law This Week

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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...
10 comments:

Apple may owe $8bn in back taxes after European commission ruling

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I have been following the EU state aid cases with particular attention to Apple and its SEC disclosure involving its sweetheart deal in Ir...
Monday, December 14, 2015

Update to Canada's FATCA litigation

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The grassroots group responsible for launching the FATCA-based litigation in Canada has issued a public call for witnesses . They are lookin...
1 comment:
Tuesday, December 8, 2015

Understanding the Accidental American: Tina's Story

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Tax Analysts has published my talk on taxpayer rights and citizenship-based taxation as enforced via FATCA , which I gave in November at the...
5 comments:
Friday, November 20, 2015

FATCA, Citizenship-Based Tax, and Taxpayer Rights

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I recently sat down with Bob Goulder of Tax Analysts to talk about FATCA, citizenship-based taxation, renunciation, and taxpayer rights. ...
1 comment:
Wednesday, November 11, 2015

Senate Foreign Relations Committee Approves 8 Tax Treaties

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Senator Rand Paul has been holding up tax treaties for several years but he apparently stepped away from the Foreign Relations Committee yes...
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Please Give: Passionate Plea for IRS Funding from Former IRS Commissioners

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The IRS faces constant funding pressure from Congress, despite becoming a victim of constant mission creep thanks to Congressional mandates ...
5 comments:
Tuesday, November 10, 2015

Jinyan Li on China and BEPS

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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...

Today at McGill: Dan Shaviro on Recent International Tax Policy Developments

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