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Catching Capital: Thoughts on Dietsch and tax competition
Globalisation and the intensified competition among firms in the global marketplace has had and continues to have many positive effects. However, the fact that tax competition may lead to the proliferation of harmful tax practices and the adverse consequences that result, as discussed here, shows that governments must take measures, including intensifying their international co-operation, to protect their tax bases…
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The bark IS the bite, but ..: Why tax haven blacklists are not the answer
The OECD has been working on criteria for a tax haven blacklist. At the request of the G20 Finance Ministers, this has been a work in progress since April of this year. And the results are set to be presented at the G20 finance minister’s meeting in China next month. This morning, the FT reports that…
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Five years of EU tax policy recommendations: Key trends in European taxation
The European Union is a major player in international tax politics. Alongside the OECD, the EU has arguably been the most significant actor in redesigning international as well as national tax rules and norms over the past decade. So it matters what the EU’s institutions and its Member States are doing and saying on tax…
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Sådan bekæmper vi skattely
I lørdags bragte Information en kronik af undertegnede, som gengives her (med tilladelse fra Information). Kronikken indeholder en diskussion af nogle af de væsentligste udfordringer ved at regulere ‘skattely’, og hvilken retning, man kan kigge i, hvis man vil imødekomme disse. Sådan bekæmper vi skattely I kampens hede er det belejligt at skyde skylden på Nordea…
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Er skattely et problem for Danmark?
Mandag aften bragte DR2 Deadline en debat om skattely og moral med Berlingske Business’ erhvervsredaktør Peter Suppli Benson, IBIS’ internationale chef Lars Koch og CEPOS’ analysechef Otto Brøns-Petersen. Der var dog i realiteten ikke meget debat om moral. I stedet kom debatten hovedsaligt til at handle om to ting: Hvor stort er det her problem egentligt? Og…
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Rasmus Corlin Christensen 