International Tax Bites

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 Commentary around extractive industries whether onshore or offshore.

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 permanent establishment.

This is critical for businesses with decentralised workforces in reducing risk of a PE in the jurisdicitions where they have operatives. This episode is not just for tax teams but also HR teams and those making recruiting decisions

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 banks inside Italy. The findings laid out the way in which judicial oversight of decision making processes is a vital protection for taxpayers and their Article 8 ECHR rights.

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, the formation of his political and tax thought, the recoinage crisis of the late 17th Century, what happened during his time as Chancellor and the structural changes to the Office of Budget Responsibility that he thinks are needed to protect the policy making process.
Finally they talk about the current tax and financial policy offerings across the UK political spectrum.

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 it works and why it is so popular globally. They touch on the US interaction with and misconceptions about VAT and whether VAT can be used as a digital service tax by the back door.