Tax, Society & Culture

I posted previously on the new US Model, which was released in February of this year; I've now posted my article, co-written with McGill...

Tax Coop and the World Bank are hosting a conference on tax competition and cooperation to be held in Washington DC on May 23-24. As last y...

I am occasionally asked for a list of the things I've written or presented about FATCA and citizenship-based taxation, and decided I may...

Although I dislike the use of quasi-military imagery to describe tax competition, I think "tug-of-war" is more commonly used th...

Céline Azémar  and Dhammika Dharmapala recently posted " Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms ,...

This Friday, I'll be in London participating in a conference on tax avoidance and evasion, hosted by the Journal of Tax Administration. ...

Jeffery Kadet and David Koontz have posted a new paper on SSRN entitled Profit-Shifting Structures and Unexpected Partnership Status , in w...

Next week, I will be participating in a workshop at Tilburg University in the Netherlands on the topic of International Tax Governance, a t...

I've talked to a few journalists and commented a bit on the Panama Papers (e.g.  here at 6:09 and here ) but I've refrained from wr...

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...