4 Answers to the 4 Key Questions About the EU Initial List of Jurisdictions Highly Likely to Facilitate Tax Avoidance

  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

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 Tax-Related Aspects of the G20 Leaders’ Communique Hangzhou Summit

(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

The Movement of Wealth, Transparency, the Right to Privacy…and More

The Q&A  with me on Page 9 which covers the issues which have been brought into sharp focus by the theft of the ‘Panama Papers’ is set out below: IFC: As more IFCs sign up to FATCA & the OECD’s Automatic Exchange of Information Standard, do you see a fundamental shift in policy happening in the … More The Movement of Wealth, Transparency, the Right to Privacy…and More

12 Practical Guidelines for Managing Tax Treaty Arbitration.

Mutual Agreement Procedure (MAP) provisions in OECD and UN-styled tax treaties do not mandate that the disputes arising from the application of the treaty provisions actually be settled. These clauses merely require that the two tax authorities use their best endeavours. For some tax payers this ‘toothless’ provision has seen their claims in such a … More 12 Practical Guidelines for Managing Tax Treaty Arbitration.

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.