Tax Law

Recent Posts

OECD Doesn't Want Politics to Interfere with Tax Policy
Posted on 17 Apr 2013 by Martin A. Sullivan

I was wrong. I thought that The Organisation for Economic Co-operation and Development (OECD) had shrugged off its cautious, conservative tendencies with the issuance of its February 12 report entitled "Base Erosion and Profit Shifting ." After... Read More

OECD Praises Itself Through G20 For Progress on Tax Evasion - But Is It Praiseworthy?
Posted on 20 Jun 2012 by Allison Christians

In a recent post on its website, the OECD says that the G20 has reported that "steady progress is being made towards tackling tax evasion more effectively." In an article I wrote in 2010, I called the G20 a syndicator of OECD tax views , since... Read More

Managing the Competent Authority Process for U.S.-Based Multinational Enterprises
Posted on 13 Feb 2013 by LexisNexis Tax Law Community Staff

by Barry Shott, Richard Barrett and Elizabeth Sweigart * Under pressure to close revenue gaps and to address perceived aggressive tax positions related to the pricing of cross-border transactions, both the U.S. and foreign tax authorities are imposing... Read More

OECD Praises Itself Through G20 For Progress on Tax Evasion - But Is It Praiseworthy?
Posted on 20 Jun 2012 by Allison Christians

In a recent post on its website, the OECD says that the G20 has reported that "steady progress is being made towards tackling tax evasion more effectively." In an article I wrote in 2010, I called the G20 a syndicator of OECD tax views ,... Read More