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New OECD Rules Strike at the Foundation of Tax Competition

New OECD Rules Strike at the Foundation of Tax Competition

by Brian Garst | Apr 8, 2014 | Opinion and Commentary

This article appeared in Cayman Financial Review, Second Quarter 2014, Issue 35. The Organization for Economic Cooperation and Development (OECD) claims that new rules in its recently published Common Reporting Standard for Automatic Exchange of Financial Account...
Moral Corruption at the OECD: Using Dishonesty to Advance the Statist Agenda

Moral Corruption at the OECD: Using Dishonesty to Advance the Statist Agenda

by Dan Mitchell | Apr 3, 2014 | Big Government, Blogs

I’m frequently baffled at the stupidity of Republicans. When they took control of Congress back in 1994, for instance, they had unrestricted ability to get rid of the bureaucrats that generated bad economic analysis at both the Joint Committee on Taxation and...
The Foreign Account Tax Compliance Act Will Fail To Curb Tax Evasion

The Foreign Account Tax Compliance Act Will Fail To Curb Tax Evasion

by Andrew F. Quinlan | Mar 16, 2014 | Opinion and Commentary

This article appeared in Forbes on March 16, 2014  Tax administration is experiencing a global upheaval. The 2010 passage of the Foreign Account Tax Compliance Act (FATCA) – which includes costly demands on foreign financial institutions to report information on US...

Message from the Political Class: All Your Money Belongs to Us

by Dan Mitchell | Feb 14, 2014 | Blogs, Tax Competition, Taxation

What’s the defining characteristic of our political masters? Going all the way back to when they ran for student council in 6th grade, is it a craven desire to say or do anything to get elected? Is it the corrupt compulsion to trade earmarks, loopholes, and favors in...
Proposed OECD Tax Rules Threaten U.S. Sovereignty and Privacy

Proposed OECD Tax Rules Threaten U.S. Sovereignty and Privacy

by Andrew F. Quinlan | Feb 4, 2014 | Opinion and Commentary

This article appeared in the Daily Caller on February 4, 2014  Tax reform was a popular topic among politicians and members of the media in 2013. Americans suffering in the still weak economy and feeling beleaguered by recent tax hikes were no doubt disappointed that...
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