Links Feb 27
On protests in London and New York today. See also Jubilee Debt Campaign’s media briefing on Argentina’s default and vulture funds.
Corporate tax, revenues and avoidance Institute for Fiscal Studies
Hat tip: Sol Picciotto, noting that the Common Consolidated Corporate Tax Base (CCCTB) should be applied with the requirement of a worldwide Combined Report, so that it would be a weapon against tax havens and not just intra-EU transfer pricing.
Experts on Tax Information Exchange visit Costa Rica Inter-American Center of Tax Administrations
Where should tax fit into the post-2015 development settlement? Martin Hearson's blog
#inequalities2015 report launch (updated) Uncounted
The Number’s Up For European Tax Evasion iexpats
Hungary: Amnesty For Offshore Wealth Is Over - Is There Any Efficient Way To Tax It? mondaq
Some seemingly positive developments, however, possibly following the loophole-riddled Swiss Rubik deals with the UK and Germany as models.
Argentina: The state accepts companies created by dead people La Nacion (In Spanish)
How Will India Confront its Corruption Crisis? Huffington Post
Spain’s Corruption Scandals: The Crisis of the Royal Family Time
U.S.: Happy Birthday, Dear Income Tax - Five lessons for progressives from our first century of income taxes The American Prospect
How the 100-Year Old Income Tax Unleashed the Modern U.S. Economy The Atlantic
Hat tip: TaxProf. See also: How the Income Tax Created the Modern Fiscal State Bloomberg
U.S.: Jack Lew's Grotesque Citi Employment Deal and the Institutionalization of Corruption naked capitalism
Russia giant Rusal raided in tax probe BBC
Offshore law meets global challenge The Lawyer
See also: Maples regains offshore crown from Appleby The Lawyer
"Offshore managing partners are predicting further challenges ahead for the sector as well as more consolidation as firms continue to look for opportunities in new jurisdictions." The reports note a focus of new office launches in Africa and Asia.