The OECD’s Latest Demands Prove They Cannot Be Appeased

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...

The French Death Spiral

by Dan Mitchell | Oct 21, 2013 | Big Government, Blogs, Economics, Government Spending, Tax Competition, Taxation

There’s a tendency in public life to exaggerate the positive or negative implications of any particular policy. This is why I try to be careful not to overstate the potential benefits of reforms I like, such as the flat tax. Yes, we would get better growth and there...

U.S. and OECD Target Panama’s Fiscal Sovereignty With Hypocritical Demands

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...

Renewed Assault on Tax Competition Looms Large for Offshore Community

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...

Wise Words on Fiscal Sovereignty and Corporate Taxation (sort of) from Bill Clinton

by Dan Mitchell | Oct 15, 2013 | Blogs, Tax Competition, Taxation, VAT

I’ve always had a soft spot in my heart for Bill Clinton. In part, that’s because economic freedom increased and the burden of government spending was reduced during his time in office. Partisans can argue whether Clinton actually deserves the credit for these good...