International Tax Bites

International Tax Bites


Latest Episodes

ITB Snax: Episode 4 - The issue of translations, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
August 17, 2023

In this episode Harriet and Grahame tackle the issue of translations and multilateral international documents, is there an original document or do all official translations carry the same weight?

ITB SNAX: Episode 3 - Retrospective, with Harriet Brown and Grahame Jackson
August 10, 2023

In anticipation of the 50th Episode of International Tax Bites Harriet and Grahame talk through the last 2 and a half years of tax podcasting, what were their expectations, how long did they think it would last, what are their favourite episodes, and what

Episode 49: Forseeable Relevance with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
August 04, 2023

In this episode Harriet & Grahame discuss the international concept of "Foreseeable Relevance" and how it is a protection for taxpayers and a brake on the ability of tax authorities to request information from each other. This important concept is embed

ITB SNAX: Episode 2 - Quad Island Forum with Harriet Brown and Grahame Jackson
July 28, 2023

In this our second ITB Snax, Grahame and Harriet discuss the Quad Island Forum, a cooperation forum for #Jersey, #Guernsey, #IsleofMan and #Gibraltar to pool expertise and best practice in financial crime and investigating serious tax fraud.

ITB SNAX: Episode 1 - EU Corporate Own Resources Proposal with Harriet Brown and Grahame Jackson
July 21, 2023

In the first of our bitesize episodes ITB Snax...Harriet and Grahame discuss the EU Corporate Own Resources Proposal, how it will help the EU to fund itself and who is going to pay for it.

Episode 48: Todd Buell, Law 360 Journalist on EU Tax Policy
July 13, 2023

In this episode a returning Harriet and Grahame talk to Todd Buell of Law 360 (a legal news service aimed at professionals) about EU tax policy, in particular, BEFIT, SAFE, Pillars 1 & 2 and the Unshell Directive... the politics around them, overreach

Episode 47: Dr. Peter Dietsch and the Philosophy of Tax
July 11, 2023

In this episode Grahame speaks to Dr Peter Dietsch of University of Victoria in Canada, they discuss what is tax justice, Peter's work Catching Capital, and the current wave of international tax reforms from a philosophy of tax perspective. 'Catc

Episode 46: Central Management and Control Test with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
June 16, 2023

In their first ever face to face recording, Grahame and Harriet are talking about the "central management and control" test, which is one of the ways that a corporate body can find itself resident in the UK for tax purposes. You can find out m

Episode 45: Section 86 TCGA - Taxing Capital Gains and Offshore Trusts. With Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
June 08, 2023

In this episode Harriet and Grahame discuss the provisions of sections 86 and 87 of the Taxation of Chargeable Gains Act. This powerful piece of anti-avoidance is relevant to anyone who deals with trusts outside the United Kingdom, especially trustees, be

Episode 44 New Zealand... Pillar 2 and The status of OECD Commentary
May 30, 2023

In this episode Harriet and Grahame discuss the recently published New Zealand Bill for the Pillar 2 Globe Rules. They discuss whether incorporating guidance issued by the OECD into law without any oversight is problematic and the status of guidance in ge