International Tax Bites

In this episode Grahame and Harriet discuss the basics of Value Added Tax. VAT is one of the most important taxes in the world and one of the least understood. It is paid by almost everyone in a way which is invisible to the end consumer. This is our first episode on indirect taxes and we look forward to discussing them further in coming episodes.

In this the final episode of our mini series Designing the Perfect International Tax System Harriet and Grahame review the series and draw lessons from their guests. Have the designed a system or simply decided its really complicated? They have certainly drawn guests from all aspects of tax thought, philosophers, administrators, economists and more. Listen to find out in the conclusion of our landmark series "Designing the Perfect International Tax System"

In this episode Harriet and Grahame talk about the fate of small jurisdictions in the changing tax landscape, whether they can have a voice and how loud that voice can be. They are joined by Paul Eastwood of KPMG Jersey who draws on his experience in and around the OECD Inclusive Framework to give insights into how small jurisdictions with open economies can participate in the reform of the international tax system. Paul is the last guest in our miniseries "Designing the Perfect International Tax System", join us for our next episode in which we draw conclusions and decide if we have at least worked out what is required to design the perfect international tax system.

In this bonus episode Harriet and Grahame discuss the abolition of Non-Dom announced on the 6th March by Chancellor Jeremy Hunt, some of the detail around trusts and the proposed FIG regime, and the transitional provisions. They have some comments for advisers and generally for Non-Doms. In addition they look at the changes to the Transfer of Assets Abroad Regime.

In this the ninth episode of the mini series "Designing the Perfect International Tax System" Harriet and Grahame discuss the practical options for an international tax court. What should it be? Who should be able to go to it? Should Harriet be its first chief justice? Look out for further episodes in this ongoing series. If you are new to the series feel free to go back to the introductory episode.

In this the eighth episode of the mini series "Designing the Perfect International Tax System" Harriet and Grahame speak with Peter Dietsch of the University of Victoria in Canada about the philosophical need for an international tax court. They have a wide ranging discussion touching on the philosophy of property and the underpinnings of tax as a concept. Look out for further episodes in this ongoing series. If you are new to the series feel free to go back to the introductory episode.

In this episode Grahame and Harriet speak to Mbakiso Magwape and discuss the processes around preparing international tax proposals and how developing countries approach the design and implementation of international proposals. Mbakiso has an extensive CV in private practice, government (he worked as Principle Legal Services Officer - Legislation & Compliance with the Botswana Unified Revenue Service) and is now a post- doctoral fellow with the International Centre for Tax and Development. He brings years of expertise and insight to a process which is regularly criticised as exclusionary and weakened by a lack of inclusion of divergent voices.

This is Part 5 of our series "Designing the Perfect International Taxation System". In this episode ⁠⁠Harriet⁠⁠⁠ and ⁠⁠⁠Grahame⁠⁠⁠ discuss "Global Tax and Developing Nations" with Carlos Protto who is a member of the UN Committee of Experts on Tax Cooperation and is a leading adviser to the Argentine Government on matters of taxation. Carlos, Harriet and Grahame discuss the role of developing nations in the international tax community and the impact of recent developments on them. The discussion touches on not only the impact of international taxation reform but also the capacity of developing nations to participate fully and whether or not the OECD or the UN is the better arena for such discussions. We are very pleased to welcome such a world leader in tax policy, if you enjoy this episode and are new to our mini-series "Designing the Perfect International Tax System" you may well enjoy our Introductory episode and earlier episodes with Dan Neidle, Sam Mitha, Daniel Bunn and Thornton Matheson. You will also find more than 57 full length stand alone episodes of International Tax Bites.

This is Part 4 of our series "Designing the Perfect International Taxation System". In this episode ⁠Harriet⁠⁠ and ⁠⁠Grahame⁠⁠ discuss "The development of the international tax community" from the perspective of #HMRC with Sam Mitha CBE. Sam, Harriet and Grahame talk about Sam's experiences in his long career with HMRC and the Inland Revenue where he specialised in international tax policy working with teams that helped develop the UK's controlled foreign company rules and other anti-avoidance provisions. Sam was witness to the shift from tax policy being made in isolation to the comprehensive international cooperation we have today. Look out for further episodes in this ongoing series. If you are new to the series feel free to go back to the introductory episode.

This is Part 3 of our series "Designing the Perfect International Taxation System". In this episode Harriet⁠ and ⁠Grahame⁠ discuss "Global Tax, Capital Importers & Capital Exporters" with ⁠Dr. Thornton Matheson ⁠ who is (amongst many other things) a Technical Assistance Advisor with the International Monetary Fund Thornton, Harriet and Grahame talk about the economic basis of the international taxation system, how it serves those jurisdictions which import and those which export capital, the radical changes in the post war economy and the pressures that have driven change in the international taxation system. Look out for further episodes in this ongoing series. If you are new to the series feel free to go back to the introductory episode.

In this episode, the second in the miniseries “Designing the Perfect International Taxation System” Harriet and Grahame discuss “Who should participate in the international tax system?” with Daniel Bunn of the Tax Foundation a US not for profit tax think tank which thinks about US and international tax. In this the second episode in the ongoing mini-series “Designing the Perfect International Tax System” Harriet, Grahame and Daniel discuss the building of the international tax system and the effect of widening the participation in the design of the international tax system from capital exporting countries to include capital importing countries, the role of the OECD secretariat and the participation of stakeholders in the process. Look out for further episodes in this ongoing series. If you are new to the series feel free to go back to the introductory episode.

In this the first episode in the miniseries “Designing the Perfect International Tax System” Grahame speaks to Dan Neidle of Tax Policy Associates about whether we need an international tax system and the faults and failings of the current system. Plus, where will all this end and is the coming proposal worth all the fuss?

In this the first episode in the miniseries “Designing the Perfect International Tax System” Grahame speaks to Dan Neidle of Tax Policy Associates about whether we need an international tax system and the faults and failings of the current system. Plus, where will all this end and is the coming proposal worth all the fuss?

In this short episode Harriet and Grahame discuss their upcoming mini-series “Designing the Perfect International Tax System” which brings together people from all areas of the tax world, economists, international experts, investigative journalists, tax inspectors and academics. They aim to discuss the ins and outs of how the international tax system is made and what the outcomes may well be in coming years.

In this short episode Harriet and Grahame discuss their upcoming mini-series “Designing the Perfect International Tax System” which brings together people from all areas of the tax world, economists, international experts, investigative journalists, tax inspectors and academics. They aim to discuss the ins and outs of how the international tax system is made and what the outcomes may well be in coming years.

In this episode Harriet and Grahame are joined by Professor Rita De La Feria of Leeds University. Professor De La Feria is a world leading Tax Policy expert who frequently speaks on matters of tax to a wider public audience. In this episode the three of us discuss what tax is for, what the best approach to making tax policy is and the weaknesses of the public discourse around tax.

In this episode Harriet and Grahame talk to Todd Buell of Law 360 about developments in the EU related to tax including #BEFIT #Unshell and all points in between. Will these directives ever see the light of day or is there reform fatigue setting in. Politics will have much influence on this outcome and Todd gives us his feelings about how the future will develop. This is our last episode of 2023 and we want to thank you all for listening to us for another year. We look forward to seeing you in 2024.

In this episode of ITB Snax Grahame and Harriet discuss the British Virgin Islands' announcement that they will be suspending their implementation of a publicly available register of beneficial ownership of entities registered in the BVI. This follows from court cases in the EU which ruled such publicly available registers to be be illegal and against the principles of privacy.

In their third Christmas Special edition episode, Grahame and Harriet discuss the shock news of the EU's blacklisting of Santa Claus and the North Pole...

In this short episode Harriet and Grahame discuss developments at the UN as it attempts to seize the initiative when it comes to driving international tax reform.