According to its website The International Consortium of Investigative Journalists is a global network of more than 190 investigative journalists in more than 65 countries who collaborate on in-depth investigative stories. Founded in 1997 by the respected American journalist Chuck Lewis, ICIJ was launched as a project of theCenter for Public Integrity to extend the Center’s style of watchdog … More Who Needs Beneficial Ownership Registers When We Have the ICIJ
by Sade N. Jemmott, LL.B , LEC, TEP, Consulting Legal Researcher, FRANHENDY ATTORNEYS A few days ago Reuters reported that the EU is in crisis under the headline “Divided European Leaders Struggle with Post-Brexit Vision”. Not only as a result of the UK’s historic referendum in June but also because they continue to struggle with … More 28 – 1 = 0? It Just Doesn’t Quite Add Up
Excerpts from my most recent Q&A with IFC Review Tax Diplomacy is Now an International Dialogue. FH: Tax diplomacy is no longer a dialogue among a limited number of capital-exporting states eager to orient the world to provide maximum economic benefit. Nor is it simply about how the international aspects of one state’s tax rules affect … More Small State IFCs: The Lay of the Land
The Swiss Supreme Court has provided some guidance on the ambit of a ‘fishing expedition’ under OECD provisions related to exchange of information; and set out in Article 26 of the OECD Model Tax Agreement. Since 2012, when the OECD Model was amended to reflect the current formulation of Article 26 on Exchange of … More Exchange of Confidential Tax-Payer Information: No Name? No Problem
By: Alicia Nicholls, B.Sc., M.Sc., LL.B, Consulting Legal Researcher, FRANHENDYATTORNEYS. The Brazil-hosted XXXI Summer Olympiad has come to an end with all of the panache one would expect from “a cidade maravilhosa” (the marvelous city) of Rio de Janeiro. I would be the first to admit that unlike most persons, I was not glued … More Post Rio: : Can Small State Olympic Success Translate into Accelerated Economic Growth?
Q: Who is Excluded from the EU Blacklisting Exercise? A: A differentiated approach was followed according to the status of the jurisdictions. First, the 28 member states and the territories considered to be European Commission – DG Taxation and Customs Union – 13/09/2016 part of a Member State such as those covered by Article 355(1) … More 4 Answers to the 4 Key Questions About the EU Initial List of Jurisdictions Highly Likely to Facilitate Tax Avoidance
I AM NOT A FAN OF THE USE OF UNILATERAL MEASURES IN international diplomacy; including the use of tax haven or other types of blacklists related to compliance with global norms on transparency and information exchange. Although we often think of this kind of state action in the context of armed conflict where there are … More OP-ED: Why Europe is Ill-Suited For The Business of Blacklisting So-Called ‘Non-Cooperative’ Jurisdictions.