OECD
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OECD: Stuck In The Middle With You
Blog post only Last week, I described the OECD’s position as “Shot By Both Sides” (https://taxleonard.wordpress.com/2024/02/09/oecd-shot-by-both-sides/). This referred to OECD’s work being under vehement attacks from both Republicans in the US and some developing countries and tax activists. A casual observer might think that these attackers have much in common, but I tried to show… Continue reading
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OECD: Shot By Both Sides
Originally published: February 2024 The OECD has been the leading organisation for international tax for as long as people can remember. Its role grew as it took on the BEPS project and then the Two Pillars. The Two Pillars sought to resolve long-standing conflicts on the allocation of tax base on topics where the world’s… Continue reading
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Pascal Saint-Amans: Paradis Fiscaux
Originally published: October 2023 “It is no doubt easier to adopt a posture of criticism, to denounce injustices and to angrily reject any compromise as insufficient,” writes Pascal Saint-Amans in the closing remarks of his book “Paradis Fiscaux” (https://lnkd.in/e8hgA-wU, only in French). He defends the OECD’s record on tax against left wing critiques and though he admits… Continue reading
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Carbon Taxes, Billionaires’ Taxes on Horizon: OECD Tax Head
Originally posted: December 2021 OECD will probably be busy with OECD Pillar 1 and Pillar 2 for most of next year, but they are already looking ahead. The new topics that could dominate the tax headlines for 2022-2024 are carbon taxes and billionaires’ taxes. I can see how the stars could align for a carbon… Continue reading
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A tale of two Pasc(h)als on global corporate tax reform
Originally posted: April 2021 The Irish Minister of Finance has gone against recent trends and said that he supports tax competition. Slightly paraphrasing his view: if international transfer pricing (TP) rules correctly allocate profits, a low tax rate only applies to profits tied to that low taxing country (and still allows other countries to fully… Continue reading
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Tax Policy: How Inclusive Is The OECD’s Inclusive Framework?
Originally posted: January 2021 Interesting discussion about the extent low income countries have power and influence outcomes in global tax policy debates. A few interesting points coming out of this discussion: – not surprisingly, there is an element of window dressing on the talk of including developing countries perspectives. It is hard for developing countries… Continue reading
About Me
I am Leonard, an experienced M&A Tax and International Tax expert. I write about tax on LinkedIn and Twitter sometimes (but mostly LinkedIn). People liked the posts, but there were too many of them to keep track of. So, now they are on a blog for future reference.
Obvious disclaimers on all my posts: this is not advice. These views are my own and do not necessarily represent my employer.
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LinkedIn profile: https://www.linkedin.com/in/leendertwagenaar/
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