By loudly voicing their concerns with respect to (some of) the fundamental changes in international tax rules under the OECD’s Base Erosion and Profit Shifting project, Mr. Hatch and Mr. Ryan shredded cliquey notions of a broad consensus on international tax reform.
Alexander Selkirk, who many believe to have been the real life model for Crusoe, was in the South Pacific because of trade; Crusoe and Friday embody comparative advantage in their behaviour.
It was the best of times, it was the worst of times, it was the age of wisdom, it was the age of foolishness, it was the epoch of belief, it was the epoch of incredulity, it was the season of Light, it was the season of Darkness, it was the spring of hope, it was the winter of despair, we had everything before us, we had nothing before us, we were all going direct to heaven, we were all going direct the other way –
In ‘Looking into the crystal ball of taxation’ in the Caymanian Financial Review in July 2012 I expressed some thoughts about the future tax situation.
Large institutional investors, often with their own ODD teams or the financial ability to engage external specialists, are undoubtedly in a position of strength in evaluating governance considerations.
One day this past summer I received a call from the Cayman Islands Ministry of Tourism. I’ll admit, I was surprised, since it had been seven years since I’d done any consulting work for the Cayman Islands. But I was very interested in the message of the call:
Advertisers - Issue 19 Second Quarter 2010