Archive | January, 2019

Greg Hands: “The power is with us.” The two EU officials who want to punish Britain, crafted the deal – and claim they are winning.

What follows is from my local MP’s monthly newsletter. Greg was part of the Remain campaign in 2016, has been a Government Minister and has significant connections with Germany. So he’s not an ardent Brexiteer. Which makes the following comments all the more interesting and I would say shocking about the process of Brexit. ConservativeHome […]

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An end to the tax veto in Europe

The EC have released a proposal to move to qualified majority voting on tax proposals instead of the existing position where approval of all member states is required. This is not a surprise as the Commission have always expressed frustration that member states can stop tax proposals with their veto. I can see that this […]

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Brexit – A Reverse Norway Solution

On Brexit, I’m not surprised we are where we are and the vote on 15 January. There are probably 150 MPs who want to “remain” in the HoC and they won’t vote for a Leave deal. This means any deal needs to get over 300 of the remaining 480 votes to get through – which […]

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OECD – is populism a response to the OECD failing to follow its own mandate?

In researching some issues on digital taxation I looked at the 2003 OECD paper “Implementation of Ottawa Tax Framework Conditions” which starts with the mission statement of the OECD which repays some attention: “Pursuant to Article 1 of the Convention signed in Paris on 14th December 1960, and which came into force on 30th September […]

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The Digital Economy and Taxation – 1. Internet Shopping and Local Taxation

Much is being written about “digital taxation” at present, but the analysis is conflating three separate issues, digital services, beps and the impact of internet shopping on bricks and mortar retailing. They are separate issues needing different solutions. The principals of the taxation of digital services go back to the late 90s and the Ottawa […]

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