International Tax Bites Grahame Jackson and Harriet Brown

In this episode... Grahame and Harriet discuss the approach taken by the UK courts to classifying foreign entities for tax purposes. Especially where the entities exhibit characteristics which do not fit neartly into domestic categories. The case of Memec sets a framework for that approach, Grahame and Harriet examine this and some other countries' approaches.

In this episode Grahame and Harriet discuss the basics of Value Added Tax. VAT is one of the most important taxes in the world and one of the least understood. It is paid by almost everyone in a way which is invisible to the end consumer.
This is our first episode on indirect taxes and we look forward to discussing them further in coming episodes.

In this the final episode of our mini series Designing the Perfect International Tax System Harriet and Grahame review the series and draw lessons from their guests.

Have the designed a system or simply decided its really complicated? They have certainly drawn guests from all aspects of tax thought, philosophers, administrators, economists and more.

Listen to find out in the conclusion of our landmark series "Designing the Perfect International Tax System"

In this episode Harriet and Grahame talk about the fate of small jurisdictions in the changing tax landscape, whether they can have a voice and how loud that voice can be. They are joined by Paul Eastwood of KPMG Jersey who draws on his experience in and around the OECD Inclusive Framework to give insights into how small jurisdictions with open economies can participate in the reform of the international tax system.



Paul is the last guest in our miniseries "Designing the Perfect International Tax System", join us for our next episode in which we draw conclusions and decide if we have at least worked out what is required to design the perfect international tax system.

In this bonus episode Harriet and Grahame discuss the abolition of Non-Dom announced on the 6th March by Chancellor Jeremy Hunt, some of the detail around trusts and the proposed FIG regime, and the transitional provisions.

They have some comments for advisers and generally for Non-Doms. In addition they look at the changes to the Transfer of Assets Abroad Regime.

In this the ninth episode of the mini series "Designing the Perfect International Tax System" Harriet and Grahame discuss the practical options for an international tax court.

What should it be? Who should be able to go to it? Should Harriet be its first chief justice?

Look out for further episodes in this ongoing series. If you are new to the series feel free to go back to the introductory episode.