uncounted.org
Will the patent box break BEPS? » Uncounted
http://uncounted.org/2015/07/20/will-the-patent-box-break-beps
Who counts, who's counted – power and inequality. Skip to primary content. Will the patent box break BEPS? The UK has successfully defended the ‘patent box’ against the charge that it is a major avenue for multinational corporate tax abuse. Now everybody wants one, even though the evidence suggests that only multinationals will benefit. I’m grateful to Prof. Sol Picciotto, TJN senior adviser and coordinator of the BEPS Monitoring Group. The magic of the patent box (montage from Dreamtimes original images).
catrc.org
Publications - CATRC (Central Asian Tax Research Center)
http://www.catrc.org/our-products
The below publications belong to individual members of CATRC Team and are updated up to 2014. HSkalicka, T.Balco, "National Report - Czech Republic" in "Qualification of taxable entities and treaty protection". In Cahiers de droit fiscal international by the International Fiscal Association, 68the Congress of the International Fiscal Association, Mumbai 2014, Volume 99b. 1. vyd. The Hague, The Netherlands: Sdu Uitgevers, The Netherlands, on behalf of the International Fiscal Association (IFA),. Published...
martinhearson.wordpress.com
What is the UN tax committee for, anyway? | Martin Hearson
https://martinhearson.wordpress.com/2014/05/29/what-is-the-un-tax-committee-for-anyway
Tax, development and international relations. Tax and international development. Do tax treaties affect foreign investment? The United Nations Practical Manual on Transfer Pricing: a bluffer’s guide. UN transfer pricing manual: what Brazil, India and China do differently. Policy drift in international tax. Capital gains tax avoidance: can Uganda succeed where India didn’t? British tax treaties with developing countries, 1970-1981. Uganda’s tax treaties: a legal and historical analysis. May 29, 2014.
uncounted.org
BEPS Archives » Uncounted
http://uncounted.org/tag/beps
Who counts, who's counted – power and inequality. Skip to primary content. Skip to secondary content. The US Treasury just declared tax war on Europe. Update: here’s an interview I did with Share Radio. Which goes through the key points. By publishing a white paper. Titled ‘THE EUROPEAN COMMISSION’S RECENT STATE AID INVESTIGATIONS OF TRANSFER PRICING RULINGS’ (h/t @RichardRubinDC. Second, it confirms (once again) that the OECD BEPS process has failed. Failed to rescue international tax rules by someh...
uncounted.org
unitary Archives » Uncounted
http://uncounted.org/tag/unitary
Who counts, who's counted – power and inequality. Skip to primary content. Skip to secondary content. Benchmarking #Googletax – 2% in the UK? The Tax Justice Network has just released a new analysis. Here’s the basis for the calculation. [Until such time as there is public country-by-country reporting. Of consistent data, such an exercise depends on some digging and some judgment calls.]. Google Inc’s most recent 10K filing. Applicable in the UK as follows:. A) trade discounts;. B) value added tax; and.
phdskat.org
BEPS | phdskat blog
https://phdskat.org/category/beps
Ramblings on the political economy of international taxation. Technical politics, sovereignty and the prospects of tax multilateralism. March 14, 2017. International tax cooperation is hard. Especially when it challenges national sovereignty. Sovereignty is close to heart for politicians. Taxation remains a cornerstone of the nation-state and of the social contract. Governments are not liable to relinquish absolute authority on tax matters. Sovereignty is also cited as a key criticism of the European Com...
phdskat.org
Technicisation | phdskat blog
https://phdskat.org/category/technicisation
Ramblings on the political economy of international taxation. Technical politics, sovereignty and the prospects of tax multilateralism. March 14, 2017. International tax cooperation is hard. Especially when it challenges national sovereignty. Sovereignty is close to heart for politicians. Taxation remains a cornerstone of the nation-state and of the social contract. Governments are not liable to relinquish absolute authority on tax matters. Sovereignty is also cited as a key criticism of the European Com...