by Andrew F. Quinlan | Apr 19, 2018 | Opinion and Commentary
Originally published by Cayman Financial Review on April 19, 2018. Late 2017 saw the release of the first peer review for the implementation of the BEPS Action 5 standard on the exchange of information on certain tax rulings. Action 5 (Harmful Tax Practices) requires...
by Andrew F. Quinlan | Apr 13, 2018 | Opinion and Commentary
Originally published by The Washington Examiner on April 7, 2018. For years, European tax collectors have been targeting American firms. Recently, EU commissioners unveiled a proposal aimed at siphoning billions of dollars from American tech companies by targeting...
by Dan Mitchell | Feb 19, 2018 | Big Government, Blogs, Tax Competition, Taxation
The worst-international-bureaucracy contest is heating up. In recent years, the prize has belonged to the Paris-based Organization for Economic Cooperation and Development for reasons outlined in this interview. Indeed, I’ve even argued that subsidies for the OECD are...
by Andrew F. Quinlan | Feb 1, 2018 | Opinion and Commentary
Originally published by Cayman Financial Review on January 24, 2018. Additional guidance has continued to roll out from the Inclusive Framework on Base Erosion and Profit Shifting (BEPS). Guidance on the implementation of Country-by-Country (CbC) Reporting (Action 13)...
by Dan Mitchell | Nov 10, 2017 | Blogs, Economics, Laffer Curve, Taxation
Since there’s a big debate about whether there should be tax cuts and tax reform in the United States, let’s see what we can learn from abroad. And let’s focus specifically on whether changes in tax policy actually produce “revenue feedback” because of the Laffer...
