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 … Read more “OP-ED: Why Europe is Ill-Suited For The Business of Blacklisting So-Called ‘Non-Cooperative’ Jurisdictions.”
First a FATCA refresher: FATCA is the acronym for the provisions under the the US Foreign Account Tax compliance Act which became law in March 2010. FATCA… Read more “FATCA Update.”
Switzerland looks to be one step closer to responding to requests for information based on stolen data once that data is in the public domain. This… Read more “Will International Rules on Tax Information Exchange Fuel a Market for Stolen Tax-Payer Data?”
(Christine Legarde (Managing Director , IMF) In the shadow of the Panama Papers the EU has reached agreement on the sharing of beneficial ownership information related to trusts and… Read more “Lukewarm Response to EU Beneficial Ownership Register Agreement.”
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… Read more “The Movement of Wealth, Transparency, the Right to Privacy…and More”
A paltry 110 people out of a population of just over million in the Caribbean Community (CARICOM) were found with HSBC bank accounts according to the information leaked… Read more “When the Numbers Don’t Add Up.”
From the book…Over 3,000b bilateral agreements to prevent tax evasion, eliminate double taxation and provide a legal basis for the exchange of confidential tax-payer information have been concluded by states. Not a technical treatise on taxation, this book explains how the exercise of tax diplomacy by states is influenced by the international tax aspects of their foreign policy. Designed to make accessible this area of international relations which has escaped the public scrutiny associated with other forms of statecraft, the book explains the unassailable link between the state’s economic value system the goals of this feature of diplomacy often obfuscated by the word ‘tax’. Few small island developing states have pursued a programme of sustained of tax treaty negotiation. Barbados is a well-known exception. Even if numerically modest by developed world standards its thirty-five treaties are geographically diverse and are used throughout the text to illustrate the contemporary policy and practice of tax diplomacy.