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Why the OECD's approach to transfer pricing is a joke
January 17th, 2012
TJN has been long been a critic of the OECD’s Arm’s Length system for addressing transfer pricing shenanigans (see TJN’s summary of what is involved here). A system that might have worked well enough 70 years ago is not fit for purpose today. About a year ago TJN published two articles summarising longer papers in
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Featured Allied Organization of the Week: HUMANBE
January 13th, 2012
HUMANBE is a unique organization focused on promoting sustainable development throughout all aspects of life: economic practices, the environment, social interaction, etc. The organization’s mission is to change both the individual and collective behavior of society through the implementation of concrete and sustainable solutions. Recognized as an organization working to build a more humane society, HUMANBE makes every effort to build awareness of our interdependence.
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The World's Best Tax?
January 13th, 2012
The global financial crisis—including the housing market bubble in the United States, the plummeting of the stock market, soaring unemployment and the resulting Great Recession worldwide—sparked an inundation of ideas about what we should do next or what we should have done differently. Many of these ideas are not new. In fact, many of them are very old. As a result, particularly in the United Statesand in Europe, we’ve seen a resurgence of economic thought from the full spectrum of thought—from Frederick Hayek and Milton Friedman to John Maynard Keynes. One of the ideas that’s gained some traction and popularity...
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