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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
    7. Rasmus Corlin Christensen‏ @phdskat 13 Aug 2018
      • Report Tweet
      Replying to @AislingTax @iaincampbell07 @MForstater

      I'd venture a guess and say any practical solution, to be successful, would have to rely on innovative 'diplomacy' or geopolitical might (see e.g. TheTaxThatShallNotBeNamed) rather than strictly legal procedure

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

      Yup. How do countries have legal jurisdiction to require local filing of Master File, but not of CbCR ? (since they are both data held by ultimate parent)? @AlexParkerDC @martinhearson

      1:46 AM - 13 Aug 2018
      • 1 Like
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      2 replies 0 retweets 1 like
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        1. Martin Hearson‏ @martinhearson 13 Aug 2018
          • Report Tweet
          Replying to @MForstater @phdskat and

          Perhaps because I am a lawyer, I don't understand the issue other than Aisling's last tweet. Vietnam says 'we don't care about the corporate veil, just give us the info or face X consequence', company makes its choice.

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

          It says 'give us the info or send us a letter explaining why not'. I am wondering what % comply by sending a letter explaining that they don't have the information (i.e. is this in effect a symbolic bit of the legislation, or does it really result in more info gained?)

          2 replies 0 retweets 1 like
        3. 1 more reply
        1. Aisling Donohue‏ @AislingTax 13 Aug 2018
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          Replying to @MForstater @phdskat and

          They don't. So if they're powerful/ an important market for the group there likely will be compliance. If they're small and unimportant then I would guess less compliance.

          0 replies 0 retweets 1 like
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