Tax Law

Recent Posts

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

Horse Racing and International Tax
Posted on 22 Apr 2013 by Martin A. Sullivan

In international tax, ... A multinational can save hundreds of millions of dollars in tax by "selling" foreign rights to its intellectual property (IP) to a wholly-owned subsidiary in a tax haven. The key to success for a multinational is getting... Read More

Transfer Pricing Rules Don't Work. Should We Care?
Posted on 15 Jul 2010 by Martin A. Sullivan

The biggest tax issue for big business is transfer pricing and various other methods of shifting profits from high-tax countries to low-tax countries. For the U.S. government this has resulted in huge revenue losses. ... "[E]ffective tax rate"... 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