Unitary taxation

In my previous bog about NGO policy I referred to a review of the advantages of unitary taxation and the work of the ICC (under Theo Keijzer). I spent some time as part of the Business Europe advisory group working with the EC on the CCCBT project and I have had extensive experience of how […]

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NGO agenda for tax

I was going to speak on a panel with John Chritensen at the oconference in Vienna, but John was not able to attend . I’ve since met with him for a discussion. He was very clear what the agenda of the NGOs is : 1. Effective Multilateral Exchange of Information. 2. All sector country by […]

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Starbucks, Amazon and Google and Treaty Policy

As the Public Accounts Committee prepares to hear the big 4 on Thursday 31 January, I’ve been thinking more about the fallout from their last hearing. I attended the Vienna conference “Developing a Tax Environment for Growth and Competitiveness” and there was plenty of focus on the Starbucks/Amazon/Google issues. The conference was held under Chatham […]

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Can a “green” company engage in tax avoidance?

I keep rereading a blog by James Murray on the Business Green website . James basically focuses on whether  a “Green” company can engage in tax avoidance without damaging its green credentials? He focuses on Google and Starbucks as he describes Amazon as “having one of the most widely criticised approaches to environmental issues and […]

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Emission Trading permits and Tax

I’m pleased that Business Europe has made a submission to the OECD on this subject which I’ve uploaded onto the document section. I helped to get this issue onto the OECD agenda in 2009 and led the work which BIAC did in this field. It is an important field if Emission Trading is to be […]

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Base Erosion Profit Shifting

The CFA of the OECD meet next week to discuss how to take this project forward from the initial paper to deliver a progress report to G20 in Q1 2013. The report lists six keys areas: International mismatches Treaty concepts re digital goods Related party financial transaction Intangibles Anti Avoidance Preferential regimes None of this […]

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Goldman bonuses

According to the FT, “Goldman Sachs provoked a furious reaction in Westminster after it emerged that the US investment bank was considering a plan to delay its UK bonus payments” so staff can be taxed at 45% instead of 50%. Other banks have apparently decided not to do this  as they considered this would be […]

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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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