Archive | November, 2013

Country by Country Reporting – “one version of the truth”

Further to my last blog there are a few other issues from the consultation last week to touch on. But first one of the simpler points raised. Colin Garwood raised the very good point about permanent establishments and questioned how withholding tax should be treated. I think the answer to this lies in the policy […]

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Country by Country reporting and documentation

I’ve had a few days to think about the consultation on 12 November. I still cannot understand why there wasn’t a discussion of the issues that extractive companies have faced to date in the various forms of country by country reporting they are subject to, but today I’m going to run through some of the […]

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OECD consultation on reporting on a country by country basis

I watched the consultation this morning and will write some observations on what happened shortly but first I thought I would circulate the comments I made in a response to a request from OECD. On the consultation here are a few preliminary comments. I was puzzled why no one from the resources sector was asked […]

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Taxing the Digital economy

One of the key planks of the BEPS project is finding a way to tax the digital economy. The driver behind this is the low tax rates enjoyed by digital businesses (particularly US owned ones) and the political outcry this has caused compared to the higher rates of taxation suffered by bricks and mortar retailing and […]

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