Archive for January, 2016

A lot of focus in the UK has been on the question of whether Google is doing something artificial and abusive by “booking” revenues from UK-based advertisers in Ireland, rather than in the UK (the so called ‘permanent establishment’ question). This seems to me to be a red herring. Many people have become convinced that […]


The settlement between HMRC and Google that the company will pay  £130 million in additional back taxes and higher rates of tax in the future is big news here in the UK, and is an early sign of how implementation of the  G20/OECD ‘BEPs’ international tax reforms might play out.   A common reaction to the announcement that, after a […]


A joint blog post with Vijaya Ramachandran – cross-posted at the Center for Global DevelopmentIts that time of year again when presidents, CEOs and civil society leaders get together at the World Economic Forum in Davos, Switzerland, leaving the rest of us to wonder whether it is really true that a small number of very rich people at […]