Friday, December 2, 2016

The Seven Rules for Tax Research, Now Ten

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The OECD released the multilateral instrument (MLI) on tax, so (assuming that at least five countries ratify it), we have to revise the old ...
Thursday, November 24, 2016

Fleming Peroni & Shay on Corporate Tax, Credits, and even Customary International Law

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Fleming Peroni & Shay recently posted a new article , of interest as it renews the authors' case, in the wake of BEPS, fo...
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Monday, November 7, 2016

How to rob from the poor and give to the rich: Border Tax Equity Act of 2016

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In September, Donald Trump started calling for the US to tax imports from Mexico and China etc, on various theories having to do with his v...
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...