Episode 89: Place of Effective Management and Central Management and Control
In this episode, Harriet and Grahame discuss the recent court case of Haworth in the English Court of Appeal which made important findings as to the law surrounding Place of Effective Management and C...
11 Sep 202556min
Episode 88: Pillar 2 "side by side" system.
In this episode Grahame fights off a terrible case of man flu to soldier on against all the odds and discuss the new side by side agreement between the G7 and the US. Harriet and Grahame scope out the...
28 Aug 202532min
Episode 87: Tax Inspectors without Borders - Ten Years of Hands-on Assistance in Developing Countries
In this episode, Grahame and Harriet take a look at the reports "Tax Inspectors without Borders - Ten Years of Hands-on Assistance in Developing Countries". The full report can be seen here: https://w...
21 Aug 202530min
Episode 86: OECD Report - Taking Stock of Progress on Transparency and Exchange of Information for Tax Purposes.
In this episode Harriet and Grahame discuss the recent OECD Report Taking Stock of Progress on Transparency and Exchange of Information for Tax Purposes. The report attempts to take stock of the succe...
15 Aug 20251h 13min
Episode 85.. Part 2 of closing in on promoters of marketed tax avoidance
In the Spring Statement the Chancellor announced a consultation on reforming the rules around marketed tax avoidance schemes. In this two Part Bonus Episode Harriet and Grahame take a deep dive into t...
17 Apr 202536min
Episode 84 Part 1 of closing in on promoters of marketed tax avoidance
In the Spring Statement the Chancellor announced a consultation on reforming the rules around marketed tax avoidance schemes. In this two Part Bonus Episode Harriet and Grahame take a deep dive into t...
13 Apr 20251h 14min
Ep. 83 Familiar Concepts and Pillar 2: Exchange of Info and CbCR
In this episode Harriet and Grahame discuss the interaction of Pillar 2 and the Country by Country Reporting regime. How does CbCR drive Pillar 2 and why is it a vital building block for the OECD's fl...
9 Apr 202534min
Episode 82 - Familiar Concepts and Pillar 2 - Source of Income and Gains
In this episode Harriet and Grahame review the concept of source, where does it come from, how do you determine the source of certain types of income and gains and then discuss how this foundational c...
2 Apr 202558min
