I wrote last week on 2017, which was a far from boring year in the world of tax. Let's start where it ended, with lawmakers in the US Congress merging two tax reform bills into one and the President passing it into law... Read Full Article »
I like to think that at this time of year, Santa Claus retreats to his cosy cabin in Greenland, puts his feet up in front of a roaring log fire, and enjoys a well-earned rest. Perhaps he has a glass of something warming in his hand... Read Full Article »
It's almost a heresy these days to question the word of the OECD on issues relating to taxation. So I congratulate the Singapore Government for saying what has almost become unsayable â that the BEPS project won't be all upside with... Read Full Article »
I believe that one tends to make one's own luck in this life, generally speaking. So what did the US Congress expect when it created a tax super-authority but refused to fund it as such? Lawmakers regularly express surprise and shock... Read Full Article »
Apparently, taxpayer dissatisfaction with the United States tax code has reached a 12-year high (or should that be low?). But if you're a frustrated US taxpayer growing increasingly impatient at congressional impotence on tax reform... Read Full Article »
In a masterpiece of diplomacy, China's premier said last week that it was "open-minded" about the TPP (Trans-Pacific Partnership), which when you deconstruct it probably means that he is happy for Japan to wreck... Read Full Article »
I'm going to give Ireland (Eire, that is) a bouquet for dropping its air travel tax, although it's possible that the credit really belongs to RyanAir and the European Commission (in very unequal proportions). It's like free will: when a human being does something, you can usually prove that they did it in response to external or historical causes. But at the end of the day, they still have to take the action themselves. Read Full Article »
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