Tax, transparency and development finance: a short tax-plainer for non-tax experts (like me) http://www.cgdev.org/publication/international-tax-transparency-and-finance-development-short-guide-perplexed …
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Replying to @MForstater
@MForstater have mapped your planning/abuse taxonomy onto the risk curve (see image); missing a key stretch, no?pic.twitter.com/IYHbEWJvy2
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Replying to @_ClairQuentin
@_DavidQuentin thanks. Interesting model. Works for add on tax avoidance measures but I don’t think really helps w understanding on …
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Replying to @MForstater
@_DavidQuentin - international issues in the news. Google’s structure, transfer pricing etc… These issues don’t travel your pathway.
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Replying to @MForstater
@MForstater if the planning gives rise to a TP adjustment, why is the filing position not on the curve, past the point of down-turn?1 reply 0 retweets 0 likes -
Replying to @_ClairQuentin
@_DavidQuentin - if the TP position might give rise to an adjustment by either jurisdiction then there is no way of getting off the curve!
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Replying to @MForstater
@MForstater yes, if tax planning gives rise to TP risk in two jurisdictions, then the logic applies (independently) to both filing positions2 replies 0 retweets 0 likes -
Replying to @_ClairQuentin
@_DavidQuentin how do differentiate between “if doing biz internationally gives rise to TP risk” (seems unavoidable) and avoidance?
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Replying to @MForstater
@MForstater you accept the concept of tax planning in your own piece; do you not accept that it has a subcategory which engages TP risk?2 replies 0 retweets 0 likes
@_DavidQuentin hmmm -wasn’t trying to make distinction between “tax planning” and managing tax in a big complex biz.
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