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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
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      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
    7. 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

      1 reply 0 retweets 0 likes
    8. 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
    9. Heather Self‏ @hselftax 13 Aug 2018
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      Replying to @iaincampbell07 @MForstater and

      Might be interesting to look at where the majority of FDI into Vietnam comes from, and whether those countries have exchange of info with Vietnam under treaty (so Vietnam could get the CBCR data anyway) ?

      1 reply 0 retweets 1 like
      Maya Forstater‏ @MForstater 13 Aug 2018
      • Report Tweet
      Replying to @hselftax @iaincampbell07 and

      Biggie looks like US (if still not in force). But the legislation ('decree 20') requires local subsidiaries to file CBC reports (or explain why they can't) whether or not there is a treaty (I wonder in practice if they are...?)pic.twitter.com/GowDKwgVNw

      1:43 AM - 13 Aug 2018
      • 1 Like
      • Heather Self
      0 replies 0 retweets 1 like

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