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Posted by: on December 18, 2019

The European Green Deal and Carbon (Border) Taxes: Déjà vu or new beginning?

Ursula von der Leyen, the president of the European Commission, recently released her political guidelines for the Commission’s new five-year term. One of her key proposals is a so-called “European Green Deal”. This initiative is intended to make Europe “the first climate-neutral continent in the world by 2050”. Her plan includes the revision of the […]

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Posted by: on October 22, 2019

The OECD Pillar One Proposal

Regular readers of CBT blogs may have noticed the lack of recent contributions. Apologies. One reason is a lack of time, partly due to completing a book with the Oxford International Tax Group – watch this space for further news on that. But a more important reason is that Richard Collier – the driving force […]

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Posted by: on March 27, 2019

A Reform Option for the OECD: Residual Profit Allocation by Income

The recent OECD consultation, notionally on the tax challenges brought by the digitalisation of the economy, has resulted in over 230 responses, from ACCA to Zalando. If it were just about new rules for a handful of large digital companies, that would be surprising. But it is not. The changes afoot go right to the […]

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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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