As the unpleasant saying goes, there's plenty of ways to skin a cat. And for governments, there's plenty of ways to cut corporate tax. It's not all about corporate tax rates... Read Full Article »
Let's suppose the world's first time machine has been invented, you won the chance to give it a test drive, and the device catapulted you back to 10,000 BC, only to then malfunction. Oh dear. At least the ice age is thawing... Read Full Article »
"Backstop." Not one of the English language's most elegant words. But thanks to Brexit, it has taken on - in my humble opinion - undeserving importance. Indeed, the fate of the western world seemingly hinges on this unprepossessing noun... Read Full Article »
Some things will always be incompatible. Australia and carbon taxation? The United Kingdom and the European Union, perhaps? Hong Kong and value-added tax? Germany and tax cuts? How about taxation and digitalization... Read Full Article »
Timetables. They're not very glamorous, but they are terribly important. Imagine turning up to the airport to discover the morning flight to London is actually the red-eye to Sydney, leaving 10 hours later than advertised... Read Full Article »
Frankly, I expected a lot more excitement from South Africa's latest Budget. This is a country in fiscal trouble, with tax receipts unable to keep pace with expenditure, and a budget deficit growing by the year... Read Full Article »
Governments the world over are repeatedly heard telling taxpayers to ensure they follow the tax rules. But they don't make it easy for taxpayers to achieve compliance - they really don't... Read Full Article »
According to European Council President Donald Tusk, a special place has been reserved in the afterlife for those seeking to bring about a hard Brexit without a plan. By "special," Mr Tusk didn't mean "nice." What he meant... Read Full Article »
One of the great ironies of the OECD's BEPS project is that it's great for business - if you happen to be in the business of tax advisory work, that is. This wasn't supposed to happen... Read Full Article »
Can anything good really come from referendums? It's the purest form of democracy, but recent history suggests such plebiscites can be more of a hindrance than a help. Enough said about the UK already... Read Full Article »
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