Taxpayers and tax authorities found a surprising amount of common ground on a panel at an ITR conference. They agreed that ‘proactive transparency’ is the surest way of avoiding messy disputes, and praised the OECD’s ICAP initiative as a means of getting tax certainty.
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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.