Common Reporting Standards

As the world becomes increasingly globalised and cross-border activities become the norm, tax administrations need to work together to ensure ...

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The Trust scheme

This article ran in the Spring 2016 issue of The American Prospect magazine.  Sam Wyly is a rich Texas businessman. In 2006,...

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Apple - The Corporate Tax Dodge

How do the multinationals do it? A couple of examples can suffice. Apple Inc. is the world’s largest company by market capitalization. Most of its ...

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The Caterpillar case

But what if the value derives from more traditional, tangible items? Some U.S. multinationals do pay higher taxes (e.g., the car companies). But ...

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