Small State IFCs: The Lay of the Land
Excerpts from my most recent Q&A with IFC Review
Tax Diplomacy is Now an International Dialogue.
FH: Tax diplomacy is no longer a dialogue among a limited number of capital-exporting states eager to orient the world to provide maximum economic benefit. Nor is it simply about how the international aspects of one state’s tax rules affect foreign tax-payers. Tax diplomacy is now truly international, evidenced in the constituency of the now 102 members of the OECD Global Forum and its regularly scheduled meetings, and the increasing areas of state action (or inaction), which have now become part of the international tax dialogue. To their enduring credit, as part of the OECD’s campaign to keep their tax agenda forefront in the public domain and among world leaders, they enlisted the international wealth re-distribution lobby and helped craft and deliver a message about international tax that is less esoteric. With the tax woes…
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