Exchange of Confidential Tax-Payer Information: No Name? No Problem

  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

OP-ED: Why Europe is Ill-Suited For The Business of Blacklisting So-Called ‘Non-Cooperative’ Jurisdictions.

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.

The OECD Reveals the G20 Blacklist Criteria for Uncooperative Jurisdctions

    Pascal Saint Amans – Director, OECD Centre for Tax Administration and Policy The OECD has confirmed the criteria for G20-mandated blacklisting of ‘uncooperative jurisdictions’ in the after-burn of the  Panama Papers. The work of the OECD Global forum (Global Forum) is concerned with defining and implementing tax transparency standards and so the ‘objective … More The OECD Reveals the G20 Blacklist Criteria for Uncooperative Jurisdctions

Good Global Tax Governance Requires a Multilateral Organisation.

Pleasantly surprised to read of this conclusion drawn in the soon to be released University of Toronto compilation of essays titled,Global Tax Governance What is Wrong with It and How to Fix It”. Here’s an excerpt from the press release: ‘Tax specialists may think they have little to learn from a book on global tax governance, … More Good Global Tax Governance Requires a Multilateral Organisation.

Will BEPS Affect China’s $60B Africa Investment Programme?

Most of  China’s pledge of  $60 billion in Africa investments announced at the Forum on China-Africa Cooperation hosted in Johannesburg from December 4-5, last year; which attracted delegations from 50 African countries, and the African Union; will come in loans and export credits. Only $5 billion is to be in the form of grants and … More Will BEPS Affect China’s $60B Africa Investment Programme?

franhendy’s OFFSHORE WEEKLY

Your summary of the biggest tax, trade and investment headlines affecting International Business and Financial Services. France Attacks US Tech Firms. U.S and Listed Multinationals in Mexico Tax Avoidance Probe. Obama Rhetoric on Offshore Profits Criticised. Ethical Fund Manager Pulls Amazon Investment. New Pay-Up First Tax Avoidance Plan Criticised. EU Parliament Urged to Ban Shell … More franhendy’s OFFSHORE WEEKLY