Topic
Tax Transparency
32 published works
Trusts, Estates and Elder
Anglo-Saxon trusts in Spain: the problem of selective transparency
I have spent much of my working life at the seam between two legal traditions, and I know of few instruments that sit on that seam as uneasily as the…
Jotwell
Showdown or Balancing Act: Reconciling Our Commitments to the Tax System and the Legal System
By Diane Ring
In Client-Attorney Privilege: The Last Barrier to Tax Transparency, Siddesh Rao explores the tension between ongoing global efforts at tax transparency and disclosure and legal systems’ commitment to client-attorney privilege.…
21st Century Taxation
California AB 3289 and Greater Transparency for Our Tax Laws
California AB 3289 was enacted 7/15/24 (Chapter 124). It modifies Revenue & Taxation Section 41 which exists to improve accountability and transparency of the California tax system. Generally, any credit,…
Best Methods
Preparing for Bad Press (Redux): Tax Transparency Update
By Michael Lebovitz, Jenny A. Austin
As companies prepare for the 2023 SEC filing season, they should also be ready for the inevitable press attention on the effective tax rates of high profile multinationals. In a…
21st Century Taxation
15th Anniversary of the 21st Century Taxation Blog
Today marks the 15th anniversary of my blog. I still try to post at least once per week on a tax policy matter and hope for comments and discussion to…
Eye on ESG
Tax Meets ESG: Shareholder Activism Expanding to Tax Transparency
By Jenny A. Austin, Michael Lebovitz, Samantha I. Bear
In a recent Legal Update[1], we discussed the emerging intersection between Tax and ESG and highlighted the various external stakeholders pressuring for greater visibility into the global tax positions of…
Best Methods
Tax Meets ESG: Shareholder Activism Expanding to Tax Transparency
By Samantha I. Bear, Jenny A. Austin, Michael Lebovitz
In a recent Legal Update[1], we discussed the emerging intersection between Tax and ESG and highlighted the various external stakeholders pressuring for greater visibility into the global tax positions of…
Eye on ESG
Tax Meets ESG: Preparing for Bad Press
By Michael Lebovitz, Jenny A. Austin
In a recent Legal Update[1], we discussed the intersection between Tax and ESG and the challenges companies will face responding to external pressures for greater transparency into a company’s global…
International Financial Law Prof Blog
Harmful Tax Practices: Peer Review Transparency Framework
This document sets out the new terms of reference, methodology and questionnaires for conducting the annual review of jurisdictions’ compliance with the BEPS Action 5 transparency framework for the 2021-2025…
Best Methods
New Tax Transparency Rules for Digital Platforms (Update) and More
As indicated in an earlier post, the EU Commission had proposed in July to amend the Directive on Administrative Cooperation, to extend the EU tax transparency rules to digital platforms.…