do you know if indicators for 17.1 have been agreed, and if so do they capture BEPs? On grey areas, where would you situate e.g. MNC tax planning that was internally estimated to have ~50% chance of being deemed legal if examined by courts?
Illicit financial flows #IFFs ..trade misinvoicing, mispricing, transfer pricing, avoidance, evasion... Its confusing, and tempting to lump them all together. But if you are trying support the rule of law don't do it!https://www.cgdev.org/blog/pinning-down-illicit-financial-flows-why-definitions-matter …
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maybe first I should ask about the prevalence of ~50% probability legal arrangements.
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Yes it probably was me :)
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@DanNeidle I think the 50% comes from a PAC report which alleged all Big 4 firms did it. In fact this was the exchange.pic.twitter.com/IzVV0xKou4
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It’s certainly correct you have to think the position is more confident than 50% before you file. The mistake is assuming a simple correlation between tax uncertainty and tax avoidance.
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Saw a news article about an appointment to an EU committee on Finsbury Crime, evasion and AVOIDANCE. It's about associating a non crime with crimes in the minds of plebs - to change the rule of law!
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However seeing as the great and good indulge a lot in avoidance - how exactly are thry going to criticise it for the plebs without raining on their own parade!!!
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Perhaps one day we will get laws against avoidance
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