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Germany’s anti nuclear stance and the impact on energy tax

There has been a bit of a spat between Germany’ environment minister Peter Altmaier and the EU Energy Commissioner Guenther Oettinger about nuclear power. “I cannot see any plausible political line up that would enable a revival of nuclear power in Germany” Altmaier was quoted as saying (Global Energy World). The Commissioner said there would […]

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I’ll make damn sure big companies pay their tax says David Cameron

Since Friday I’ve been thinking about DC’s comments on the fallout from the UK PAC hearings and Starbucks and Google and Amazon. Of course he has had to respond to what first Google said and then Martin Sorrell’s comments on the voluntary nature of corporation tax. As reported in the Independent he said: ” We’ve […]

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Energy Intensive sectors – a tax framework

I spoke on this subject to the BDI conference on 30 November in Berlin (my presentation slides are on the website). Since then I’ve had some feedback which I should share. My primary message was that governments need to develop a policy framework for Energy Intensive Sectors which is holistic or joined up. That framework […]

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Starbucks and the Arms Length Principle

Watching the Starbucks performance before the Public Accounts Committee (PAC) posed for me a large number of questions about the arms length principle, which I still think is the best method for apportioning taxing rights between countries. To be valid it has to be based on two independent parties acting at  arms length and rooted […]

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