Archive | March, 2013

BEPS – some questions and check the box

Reading through the BEPS paper and in particular the examples at pages 73 to 81 of the paper and listening to the debate in Paris on 26 March poses for me some interesting questions : Can business oppose the elimination of double non taxation? Can one address BEPS without changing the check the box rules? […]

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BEPS – some specific issues

The BEPS project moves forward and their barely seems to be a week when there isn’t a conference or meeting about it . But all this activity does not necessarily shed much light if the shape and purpose of the project is being conducted in a manner which could not be described as transparent. There […]

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NGOs – what is their target?

I’ve been thinking about the targets which NGOs choose in their tax campaigns in the light of the BEPS project. The two main targets have been SAB Miller and ABF. Looking at their accounts, I find this a little odd. Associated British Foods (ABF) has a tax rate of 24.8% with a benefit for rates […]

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NGO code of conduct

There has been an interesting set of exchanges about whether NGOs need to have a code of conduct for their publications about tax. I certainly think that a voluntary code would make sense. In discussing this I’ll run through a post on this subject by Martin Hearson. Martin wrote (I’ve not included the discussion about […]

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