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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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