Maya Forstater

@JudithFreedman @martinhearson @fcablog @BenCTA Judith, taxpayers make tax-motivated decisions & those decisions affect what law applies

@_DavidQuentin @martinhearson @fcablog @BenCTA governments design laws to encourage tax motivated decisions. Taxpayers react rationally.

@JudithFreedman @_DavidQuentin @martinhearson @fcablog @BenCTA Does that imply no non-suprajurisdictional solution to arbitrage damage?

@alexcobham @_DavidQuentin @martinhearson @fcablog @BenCTA not at all, but change must come from gvts, at domestic and international levels.

@JudithFreedman If accept premise (which I don't) that rationality implies tax minimisation, then no solution from domestic level, surely?

@alexcobham @JudithFreedman many MNCs recognise aggressive avoidance can damage reputation. If costs >tax benefits, rational to pay tax.

@hselftax @alexcobham indeed, but that is a decision based on bottom line and not true CSR.

@JudithFreedman @alexcobham agree. But an interesting debate is whether a corp ever altruistic or if all CSR is for ultimate value to co?