by Andrew F. Quinlan | May 17, 2018 | Opinion and Commentary
Originally published by The Washington Times on May 15, 2017. Donald Trump made the idea of draining the swamp in Washington, D.C., a central component of his presidential campaign. Now that he holds office, the degree to which he has taken steps toward achieving this...
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)...