Wednesday, July 27, 2016

Kadet and Koontz on an Objective Ethical Framework for MNC Tax Planning

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Jeffery M Kadet and David L Koontz have recently posted a two-part article entitled "Profit-Shifting Structures: Making Ethical Judgme...
Tuesday, July 26, 2016

Analysis of Canada's Tax Gap Pre-Study

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Further to my last post on the newly released Tax Gap study by the Canada Revenue Agency, the following comes from guest blogger Iain Campbe...
Tuesday, July 5, 2016

Canada "Tax Gap" Study Released

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The Government of Canada has released its first study of the "tax gap," which the Government defines as "the difference betwe...
Monday, June 27, 2016

Corporate Tax for the 21st Century

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I'm in Oxford today for the Said Business School's annual summer conference , staying for the academic conference the remainder of t...
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Sunday, June 26, 2016

Tax Avoidance in a World of Aggressive Tax States

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I finally got around to posting the presentation I made last month at the Journal of Tax Administration Conference on "The Changing Sha...
Wednesday, June 8, 2016

OECD seeking "technical" input from the public on "multilateral instrument" to modify tax treaties

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The OECD recently released what it calls a " public discussion draft " in connection with its work on the multilateral instrument ...

Call for expressions of interest: Moot court on international taxation of digital services

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I will be presiding over a moot at the annual conference of the International Fiscal Association this fall in Madrid. The topic as described...
Thursday, May 26, 2016

What does it mean to implement BEPS?

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Today I took part in a panel discussing the topic of "Life After BEPS," at which I laid out the three categories of BEPS commitmen...
Tuesday, May 17, 2016

Kill Switches in the New US Model Tax Treaty

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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...
Monday, May 16, 2016

Tax Coop 2016: "Winning the Tax Wars" May 23-24

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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...
Wednesday, May 11, 2016

Citizenship-based Taxation and FATCA

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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...
Tuesday, May 10, 2016

Tax competition redux: the Kansas-Missouri tug-of-war

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