Alexander Hartley

Reporter ITR

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Alexander reports on indirect tax matters, BEPS, and related tax disputes. He is ITR’s main reporter on efforts to tax the digital economy, including digital services taxes and attempts at a multilateral reform of corporation tax.

Published by this author:

Digital tax: The loose thread unravels

The BEPS process has been a little like mending an old pair of trousers. You can spend a lot of time and effort renovating the same pair to keep them in a wearable condition. However, the digital tax debate is now pulling on a thread that will be tough to patch up, writes Alexander Hartley.

Alexander Hartley, August 29, 2019
Tax heads: Here’s how to influence the OECD’s digital tax rules

As countries consider the OECD’s digital tax proposals, tax heads shared their experiences of trying to get their voices heard.

Alexander Hartley, August 29, 2019
DSTs thrust into political limelight

As France’s digital services tax takes retroactive effect and the UK releases more details, tax heads spoke of a nightmarish cocktail of uncertainty and high politics.

Alexander Hartley, August 29, 2019
EU customs head: businesses should embrace, not fear, change

Philip Kermode, the EU’s head of customs, says businesses must brace themselves for the modern era of customs, in which data flows are every bit as important as physical border checks.

Alexander Hartley, July 10, 2019
Businesses disappointed with OECD’s digital tax progress

As G20 countries ratify the OECD’s work on taxing the digital economy, tax executives expressed their concern to International Tax Review that the body has not moved beyond proposals that they find problematic.

Alexander Hartley, July 10, 2019
Qualified majority voting will drive reforms, says EC’s tax chief

The European Commission head of company taxation initiatives has told International Tax Review about his hopes and frustrations in EU corporate tax and why he supports qualified majority voting.

Alexander Hartley, July 10, 2019
Robots are not coming for your job

Tax executives speaking at an International Tax Review event in London say it is a challenge to convince people that technology can be helpful, not distracting.

Alexander Hartley, July 01, 2019
Few expect digital tax breakthrough by 2020

Tax experts have told ITR that they do not expect the OECD to achieve consensus on new tax rules by 2020, or maybe ever.

Alexander Hartley, June 28, 2019
Tax heads: DSTs are not illegal or discriminatory

A panel of tax experts surveyed by International Tax Review say digital services taxes (DSTs) are distortive and must be temporary – but few thought they were illegal or discriminatory.

Alexander Hartley, June 24, 2019
Tax professionals: it is time to change the global corporate tax rules

Tax chiefs have used International Tax Review’s survey on the taxation of the digital economy to say that international corporate tax rules are not working – but are divided on what should replace them.

Alexander Hartley, June 14, 2019
$OECD to consider worldwide fractional apportionment$

OECD to consider worldwide fractional apportionment

The OECD’s Inclusive Framework countries have agreed to a 40-page report that outlines potential ways to tax the digital economy. The document suggests, among other measures, introducing worldwide fractional apportionment for corporate profits.

Alexander Hartley, May 31, 2019
The OECD’s consultation on addressing the tax challenges of the digital economy

The OECD released its ideas for reforming the international tax system. Companies responded and International Tax Review reported.

Alexander Hartley, May 28, 2019