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MForstater's profile
Maya Forstater
Maya Forstater
Maya Forstater
@MForstater

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Maya Forstater

@MForstater

Business and sustainable development. Accountability. Tax. Feminist test case. Media: Tom Gardner at Slater & Gordon 0207 657 1690 press@slatergordon.co.uk

https://medium.com/@MForstater
hiyamaya.net
Joined September 2008

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    1. Maya Forstater‏ @MForstater 13 Aug 2018
      • Report Tweet

      Maya Forstater Retweeted Maya Forstater

      Any #taxtwitter know the answer? e. g. UK local filing requirement is only for a 'UK CBCR' (UK entity & looking down its subsidiaries). Is there a mechanism to enforce local reporting looking upwards to group?https://twitter.com/MForstater/status/1027836413889458176 …

      Maya Forstater added,

      Maya Forstater @MForstater
      Replying to @MForstater @hselftax and 6 others
      OK so... Geeky question for #taxtwitter. How does Vietnam's 'comply or explain' local filing requirement for CBCR work in practice? Can't the local subsidiary just say "we don't have access to that information"?
      1 reply 1 retweet 3 likes
    2. Rasmus Corlin Christensen‏ @phdskat 13 Aug 2018
      • Report Tweet
      Replying to @MForstater

      I'm not sure about the specific Vietnamese context, but the core problem of extraterritorial enforcement (when the local sub can't coerce the HQ) was a key struggle in BEPS exactly because there's no established enforcement mechanism (https://phdskat.org/2016/08/03/beps-moving-away-from-separate-entity/ …)

      1 reply 0 retweets 1 like
    3. Maya Forstater‏ @MForstater 13 Aug 2018
      • Report Tweet
      Replying to @phdskat

      Right... So that's why I'm wondering what the 'yay Vietnam has done *this*' story really means if *this*' isn't really possible?!

      1 reply 0 retweets 0 likes
    4. Rasmus Corlin Christensen‏ @phdskat 13 Aug 2018
      • Report Tweet
      Replying to @MForstater

      I'm not sure - I don't know the specific local context. There could be something to it, I just know it was a problem they identified but couldn't really solve in BEPS

      1 reply 0 retweets 1 like
    5. iain campbell‏ @iaincampbell07 13 Aug 2018
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      Replying to @phdskat @MForstater

      On first principles can't see how country A can oblige a firm resident outside that country, and not carrying on business directly, to comply with local laws. Analogous to recovery of tax debt in foreign country? I think @AislingTax has the reference, was it an Indian case?

      1 reply 0 retweets 1 like
    6. Aisling Donohue‏ @AislingTax 13 Aug 2018
      • Report Tweet
      Replying to @iaincampbell07 @phdskat @MForstater

      Govt of India is UK case. Buchanan v McVeigh is Irish one. Very tricky if parent says no.

      2 replies 0 retweets 0 likes
      Maya Forstater‏ @MForstater 13 Aug 2018
      • Report Tweet
      Replying to @AislingTax @iaincampbell07 @phdskat

      @maxlawsontin do we know if the regulations are really working like this, or are companies just complying by explaining they don't have access to the information?pic.twitter.com/8YTU6BmvCF

      12:49 AM - 13 Aug 2018
      1 reply 0 retweets 0 likes
        1. New conversation
        1. iain campbell‏ @iaincampbell07 13 Aug 2018
          • Report Tweet
          Replying to @MForstater @AislingTax and

          Given the express confidentiality we may never know who, if anyone, has filed.... Think this the Reg may be more aspirational, with already compliant complying and others not.

          2 replies 0 retweets 0 likes
        2. Maya Forstater‏ @MForstater 13 Aug 2018
          • Report Tweet
          Replying to @iaincampbell07 @AislingTax and

          Its not unknowable though. The Vietnamese authorities, the OECD, possibly the WB etc... would be able to know (and say) the general trend in practice (and a case study might at least enquire...)

          0 replies 0 retweets 0 likes
          3. End of conversation

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