by Andrew F. Quinlan | Dec 13, 2013 | Opinion and Commentary
This article appeared in Harbour Times on December 13, 2013, and was coauthored by Brian Garst. Earlier this year Hong Kong’s Inland Revenue rules were amended to allow for stand-alone Tax Information Exchange Agreements (TIEAs) with other jurisdictions even in the...
by Andrew F. Quinlan | Nov 22, 2013 | Blogs, Taxation
My friend Dr. Eduardo Morgan Jr. recently published an article for La Estrella de Panamá, in which he succinctly summarizes not only the goals of but also the significant problems with the Foreign Account Tax Compliance Act. The Intergovernmental Agreement (IGA) was...
by Andrew F. Quinlan | Oct 21, 2013 | Opinion and Commentary
This article appeared in La Prensa (in Spanish) on October 21, 2013. The United States and other members of the Organization for Economic Cooperation and Development (OECD) have engaged for years in a hypocritical campaign to punish low-tax jurisdictions for adopting...
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 | Oct 5, 2013 | Big Government, Blogs, Taxation, VAT
If you have any long-term Japanese investments, sell them soon. In part, that’s because the Japanese Prime Minister announced another Keynesian spending binge earlier this year – even though several so-called stimulus plans in Japan have flopped over the past two...