Archive | January, 2019

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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