by Andrew F. Quinlan | Oct 16, 2013 | Opinion and Commentary
This article appeared in the Oct. 2013 issue of Offshore Investment, and was coauthored by Brian Garst. [Download PDF] The global economy has benefited tremendously from tax competition. Thanks to the pressure created by capital mobility, numerous governments have...
by Dan Mitchell | Aug 4, 2013 | Blogs, Economics, Tax Competition, Tax Havens, Taxation
I like tax havens for the simple reason that we need some ways of restraining the greed of the political class. Simply stated, if profligate politicians think that we are “captive customers,” they are much more likely to impose (even) higher tax rates (as we’ve seen...
by Andrew F. Quinlan | Jul 26, 2013 | Blogs, Financial Privacy, Tax Competition, Taxation
Since its passage in 2010, the Foreign Account Tax Compliance Act has been delayed multiple times. Most recently the Treasury Department has pushed back 6 months the beginning of FATCA’s withholding penalty for noncompliant institutions, from January 1, 2014 to...
by Andrew F. Quinlan | Jul 17, 2013 | Blogs, Financial Privacy, Tax Competition, Taxation
Few know better than Americans living overseas the punitive and capricious nature of U.S. tax policy. Writing in today’s Wall Street Journal, law professor and former Deputy Assistant Secretary of State Colleen Graffy provided a clear and concise accounting of...
by Andrew F. Quinlan | Jun 24, 2013 | Opinion and Commentary
This article appeared in La Prensa (in Spanish) on June 24, 2013, and was coauthored by Brian Garst. The Organization for Economic Cooperation and Development (OECD) has tried numerous strategies to compel low-tax nations to raise tax rates and eliminate financial...
