Archive | June, 2014

Hedges and climate weirdness

I was  on the way to Paris on Eurostar recently, travelling across Northern France. In contrast to England, Northern France is a prairie of huge fields – where are the hedges? This may seem a strange question to pose, but the ecology of Northern French agriculture is a bleak mono culture of large fields with […]

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What will Juncker as EU President mean for EU tax policy?

Jean-Claude Juncker has been portrayed as a man set on greater EU integration when he becomes EU President, which is why the UK does not support his appointment, but what will his appointment mean for Commission tax policy? Juncker has been Luxembourg Prime Minister, from 1995 until 2013,  when Luxembourg maintained tax policies which some […]

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Taxation and “fair share” or is it just more tax?

I had the pleasure of attending the EU Platform on Tax Good Governance last week in Brussels. There was plenty to discuss and I will write separately about the proposed subject to tax clause. The forum has representatives from member states, business and civil society. What I found interesting was the position taken by some […]

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Coal and carbon – a lesson about volatility and change

I watched the US policy decision on restrictions on coal powered generation in the USA with some interest given my previous experience at Rio Tinto. If these decisions do reduce the role of coal in power generation, they will have some interesting implications around the world. For most of the time I worked at Rio, […]

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Scottish Independence, Tax and Base Erosion

There has been a great deal of comment about Scottish Independence, whether Scotland will be better or worse off and its tax revenues as a result of the two reports published by HM Treasury and the Scottish executive which show widely differing results. I am not going to comment on the politics of government statistics […]

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