The Rise of Cooperative Surplus Taxation
Confused about what’s happening in international tax?
Accurately counting value in the international tax system
Here is my presentation for today’s IU/Leeds Summer Tax Workshop Series…
Finance Ministers’ Reply to Mnuchin
And here is the reply from the four finance ministers to Secretary Mnuchin…
Mnuchin’s digital tax demand letter
US Treasury Sec. Mnuchin wrote a letter to four finance ministers to complain about unilateral digital services taxes but also to insist that everyone stop trying to reach consensus on taxing the digital economy…
How Pillar 1 redraws the the global tax base map: a look at the march toward consensus
Tomorrow at 9AM EST, 2PM BST, I’ll present my analysis of the OECD’s digital tax consensus impact assessment…