Is tax avoidance the only motivation for multinationals with foreign affiliates in ‘tax havens’? This research on German multinationals paints an entirely different picture. What follows in its entirety is research by the Center for Economic Policy Research (CEPR) on what motivates German manufacturing and services multinationals (excluding financial services) to invest in ‘tax … More Why German Multinations Invest in Tax Havens
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
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.
“Our growth, to be strong, must be reinforced by inclusive, robust and sustainable trade and investment growth.” –G20 Leaders’ Communiqué 2016 Against the backdrop of an uneven global economic recovery, subpar global trade and investment growth, trade disputes and the recently held Brexit referendum vote in the UK, trade and investment were top of mind … More G20 LEADERS’ HANGZHOU SUMMIT: TRADE AND INVESTMENT TAKEAWAYS
(Photo: Guardian ) The G20 Leaders Summit took place from September 4-5 in Hangzhou, China. Here is what they agreed on international tax reform. 19. We will continue our support for international tax cooperation to achieve a globally fair and modern international tax system and to foster growth, including advancing on-going cooperation on base erosion … More The Tax-Related Aspects of the G20 Leaders’ Communique Hangzhou Summit
(Jane Ellison, Financial Secretary to the Treasury) Here is Why You Need to Know Now. Suppose: John Combos devises a tax avoidance scheme aimed at contractors and freelancers, requiring them to become employees of a special purpose employer and to receive money in the form of loans. A company is created to become the employer of … More Are You a Tax Avoidance ‘Enabler’?