Bonus Episode: News Line Tax! OECD Global Minimum Tax, EU Blacklist and the Pandora Papers

Bonus Episode: News Line Tax! OECD Global Minimum Tax, EU Blacklist and the Pandora Papers

In this bonus episode Harriet Brown of Old Sq Tax Chambers and Grahame Jackson of Hassans International Law Firm in Gibraltar discuss recent news in the tax world including the recent announcements about the OECD Pillar 1 and Pillar 2 proposals for a global minimum tax rate from the meetings of the Inclusive Forum, the recent updates to the EU List of Non-Cooperative Jurisdictions and the release of the Pandora Papers.

OECD Pillar 1 and 2 discussion at 2 minutes 12 seconds

EU Blacklist discussion: 29 minutes 21 seconds

Pandora Papers 44 minutes 27 seconds

Find out more about Harriet and Grahame:

Harriet Brown | Specialist Tax Barrister | Tax Chambers

Grahame Jackson - Tax Partner at Hassans International Law Firm (gibraltarlaw.com)

Grahame and Harriet are the authors of the recent text:

A Practitioners Guide to International Tax Information Exchange Regimes published by Spiramus Press and available from www.spiramus.com

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Episoder(105)

Episode 97: Part 2 - OECD PE Commentary Changes Nov 2025 - Extractive Industries etc.

Episode 97: Part 2 - OECD PE Commentary Changes Nov 2025 - Extractive Industries etc.

In this episode Harriet and Grahame complete their review of the 2025 revisions to the OECD Model Convention commentary on permanent establishments. This episode sees them discuss the changes to the C...

3 Jun 55min

Episode 96: OECD PE Commentary Changes Nov 2025 - Home Working and Permanent Establishments

Episode 96: OECD PE Commentary Changes Nov 2025 - Home Working and Permanent Establishments

In this episode Harriet and Grahame discuss the recent changes to the OECD Commentary on the Model Double Taxation Convention which expands the thinking around working from home and what constitutes a...

27 Apr 1h

Episode 95 Ferrieri and Bonassisa v Italy: The ECHR Strikes back! The boundaries of tax information powers

Episode 95 Ferrieri and Bonassisa v Italy: The ECHR Strikes back! The boundaries of tax information powers

In this episode Harriet and Grahame discuss the recent ECHR case of Ferrieri and Bonnassisa in which taxpayers challenged the Italian regime for requesting confidential financial information from bank...

25 Mar 1h 19min

Ep 94 - 5th Anniversary special with Kwasi Kwarteng

Ep 94 - 5th Anniversary special with Kwasi Kwarteng

In this the fifth anniversary episode of #ITB, our presenters Harriet Brown and Grahame Jackson interview ex- Chancellor of the Exchequer Kwasi Kwarteng. They discuss Kwasi's life previous to politics...

24 Feb 1h 18min

Episode 93: An Introduction to Indirect Taxes

Episode 93: An Introduction to Indirect Taxes

In this episode (in the absence of Harriet) Grahame discusses indirect taxation with Stephen Hodgson of the UK's Betting and Gaming Council.They talk through what an indirect tax is, discuss VAT, how ...

27 Jan 1h 5min

Episode 92: How is tax policy made in the UK - Sir Simon Clarke

Episode 92: How is tax policy made in the UK - Sir Simon Clarke

In this episode Harriet and Grahame interview Sir Simon Clarke, who served as both Exchequer Secretary (with responsibility amongst other things for gaming duty and oil taxes) and Chief Secretary to t...

10 Nov 20251h 1min

Episode 91: Relocation from the UK to Gibraltar

Episode 91: Relocation from the UK to Gibraltar

Harriet and Grahame recently spoke at the #GIBLDN25 Gibraltar Government Business Conference. Here we publish the audio of their talk. They focussed on the UK statutory residence test and the relocati...

5 Nov 202519min

Episode 90: The Office of Tax Simplification, Gone But Not Forgotten - with Bill Dodwell

Episode 90: The Office of Tax Simplification, Gone But Not Forgotten - with Bill Dodwell

In this episode Harriet and Grahame meet Bill Dodwell, the ex-Tax Director of the Office of Tax Simplification, and now non-executive for HMRC. They discuss the OTS, its successes and failures, and wh...

20 Okt 20251h 5min

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