Archive for May, 2016

Controversies about corporate ‘tax dodging’ tend to follow a common pattern. Critics expose the web of complex structures and opaque transactions used by a company and point to the advantageous tax result. It might be legal, they say, but it smells fishy.But one person’s egregious exploitation of loopholes, can be another’s innocuous interpretation of the […]


I am delighted to welcome a guest post by Iain Campbell who is a member of the National Committee of the UK Association of Revenue and Customs (ARC). While I have  previously looked at the ‘big numbers’ that shape the debate on corporate tax avoidance, here Iain takes a close look at an estimate relating to offshore […]