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Posted by: on February 21, 2018

Taxing Digital Business: a Plea for Holistic Thinking

There is widespread political agreement that tax reform is needed to address the problems that digitalisation poses to business taxation, as recently evidenced by the EU Commission’s Communication and HM Treasury’s Position Paper on the issue. The OECD is expected to publish an interim report on digitalisation in April 2018. We will comment on these […]

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Posted by: on January 26, 2018

Taxing pollution across borders: an innovative proposal?

Taxing pollution across borders: an innovative proposal?   Around one year ago, Lakshmi Mittal – the chairman of ArcelorMittal – published an opinion piece in the Financial Times, in which he called for the adoption of a “carbon border tax” in Europe. Around the same time, the Climate Leadership Council – a US-based conservative organization […]

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Posted by: on January 18, 2018

Relief for First-Time Buyers

The Autumn Budget 2017 announced a reduction in stamp duty for residential properties under £500,000 purchased by first-time buyers. But how much will first-time buyers actually benefit? Existing research suggests only 60% of the gain from this reduction will go to the buyer. Some first-time buyers should benefit more than others – for example, those […]

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Posted by: on December 13, 2017

Cleaning Up the U.S. Tax System?

The House and the Senate have passed tax reform bills in the U.S. The process has reminded me of how my 8-year-old son washes the dinner dishes: fast and without attention to detail. If you’ve ever had an 8-year-old, (or been an 8-year-old) you know what I mean. The bills are designed to fix America’s […]

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Posted by: on December 5, 2017

Report of the CBT Conference on “The Future of the Arm’s Length Principle”

On November 29, the Centre for Business Taxation (CBT) convened a conference in London on The Future of the Arm’s Length Principle (ALP) with speakers drawn from business, the OECD and academia. This was also an opportunity to mark the publication of a new book by CBT Associate Fellow Richard Collier and a previous head […]

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Posted by: on November 28, 2017

The Moral Law

The aftermath of the Paradise Papers affair continues to fill the airwaves and fuel ongoing discussion on tax, as seen in the Chancellor’s asides in the Budget Speech last Wednesday. Unfortunately, however, the overwhelming bulk of commentary struggles to reflect any serious understanding of the issues raised. The mishmash of stories and comments on the […]

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Posted by: on November 17, 2017

A Marxist approach to international taxation

When Margaret Hodge complained about how little tax Amazon paid in the UK, the tax cognoscenti rather patronisingly pointed out that the existing system does not generally give the right to tax profit to the country in which a sale in made. But since then the US House of Representatives Ways and Means Committee, the […]

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