International Tax Bites
Episodes
Episode 96: OECD Commentary Changes Nov 2025 - Home Working and Permanent Establishments
27 Apr 2026
Contributed by Lukas
In this episode Harriet and Grahame discuss the recent changes to the OECD Commentary on the Model Double Taxation Convention which expands the thinki...
Episode 95 Ferrieri and Bonassisa v Italy: The ECHR Strikes back! The boundaries of tax information powers
25 Mar 2026
Contributed by Lukas
In this episode Harriet and Grahame discuss the recent ECHR case of Ferrieri and Bonnassisa in which taxpayers challenged the Italian regime for reque...
Ep 94 - 5th Anniversary special with Kwasi Kwarteng
24 Feb 2026
Contributed by Lukas
In this the fifth anniversary episode of #ITB, our presenters Harriet Brown and Grahame Jackson interview ex- Chancellor of the Exchequer Kwasi Kwarte...
Episode 93: An Introduction to Indirect Taxes
27 Jan 2026
Contributed by Lukas
In this episode (in the absence of Harriet) Grahame discusses indirect taxation with Stephen Hodgson of the UK's Betting and Gaming Council.They t...
Episode 92: How is tax policy made in the UK - Sir Simon Clarke
10 Nov 2025
Contributed by Lukas
In this episode Harriet and Grahame interview Sir Simon Clarke, who served as both Exchequer Secretary (with responsibility amongst other things for g...
Episode 91: Relocation from the UK to Gibraltar
05 Nov 2025
Contributed by Lukas
Harriet and Grahame recently spoke at the #GIBLDN25 Gibraltar Government Business Conference. Here we publish the audio of their talk. They focussed o...
Episode 90: The Office of Tax Simplification, Gone But Not Forgotten - with Bill Dodwell
20 Oct 2025
Contributed by Lukas
In this episode Harriet and Grahame meet Bill Dodwell, the ex-Tax Director of the Office of Tax Simplification, and now non-executive for HMRC. They d...
Episode 89: Place of Effective Management and Central Management and Control
11 Sep 2025
Contributed by Lukas
In this episode, Harriet and Grahame discuss the recent court case of Haworth in the English Court of Appeal which made important findings as to the l...
Episode 88: Pillar 2 "side by side" system.
28 Aug 2025
Contributed by Lukas
In this episode Grahame fights off a terrible case of man flu to soldier on against all the odds and discuss the new side by side agreement between th...
Episode 87: Tax Inspectors without Borders - Ten Years of Hands-on Assistance in Developing Countries
21 Aug 2025
Contributed by Lukas
In this episode, Grahame and Harriet take a look at the reports "Tax Inspectors without Borders - Ten Years of Hands-on Assistance in Developing ...
Episode 86: OECD Report - Taking Stock of Progress on Transparency and Exchange of Information for Tax Purposes.
15 Aug 2025
Contributed by Lukas
In this episode Harriet and Grahame discuss the recent OECD Report Taking Stock of Progress on Transparency and Exchange of Information for Tax Purpos...
Episode 85.. Part 2 of closing in on promoters of marketed tax avoidance
17 Apr 2025
Contributed by Lukas
In the Spring Statement the Chancellor announced a consultation on reforming the rules around marketed tax avoidance schemes. In this two Part Bonus E...
Episode 84 Part 1 of closing in on promoters of marketed tax avoidance
13 Apr 2025
Contributed by Lukas
In the Spring Statement the Chancellor announced a consultation on reforming the rules around marketed tax avoidance schemes. In this two Part Bonus E...
Ep. 83 Familiar Concepts and Pillar 2: Exchange of Info and CbCR
09 Apr 2025
Contributed by Lukas
In this episode Harriet and Grahame discuss the interaction of Pillar 2 and the Country by Country Reporting regime. How does CbCR drive Pillar 2 and ...
Episode 82 - Familiar Concepts and Pillar 2 - Source of Income and Gains
02 Apr 2025
Contributed by Lukas
In this episode Harriet and Grahame review the concept of source, where does it come from, how do you determine the source of certain types of income ...
Episode 81 Familiar Concepts and Pillar 2 - Permanent Establishments
27 Mar 2025
Contributed by Lukas
In this episode Grahame and Harriet tackle the thorny issue of the role of the permanent establishment in Pillar 2. After a recap as to the use of p...
Episode 80 - Familiar concepts and Pillar 2 - Tax Residence
20 Mar 2025
Contributed by Lukas
In the second episode of their continuing look at Foundational Concepts and how they interact with Pillar 2, Harriet and Grahame think about the conce...
Episode 79 - Familiar concepts and Pillar 2 - the Tax Base
14 Mar 2025
Contributed by Lukas
In this episode (the first of a short series about foundational concepts and how they interact with Pillar 2) Harriet Brown and Grahame Jackson discus...
Episode 78 - State Aid through the lens of the Apple Case with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown.
27 Jan 2025
Contributed by Lukas
Please note: this episode was recorded some time ago and hence some of the references to days and dates are off. In this episode Grahame and Harriet d...
Episode 77 - Rachel Reeves and the £22bn Blackhole - Non doms and tax rises - What on earth is happening in the UK?
10 Oct 2024
Contributed by Lukas
In this episode Harriet and Grahame talk to James Quarmby of Stephenson Harwood (and Tax LinkedIn Star) about what is happenign in the UK. Rachel Reev...
Episode 76: International Tax Cooperation Turf War Part II - The UN Strikes Back! with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown.
23 Aug 2024
Contributed by Lukas
In this episode Harriet and Grahame discuss the recently published Terms of Reference for a United Nations Framework Tax Convention... What is it? Ho...
Ep 70: Determining the UK tax status of non-UK entities, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
21 Aug 2024
Contributed by Lukas
In this episode...Grahame and Harriet discuss the approach taken by the UK courts to classifying foreign entities for tax purposes. Especially where t...
Ep 75: Pillar 2 - Too Clever by Half, with Prof. Hans van den Hurk - with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
17 Aug 2024
Contributed by Lukas
In this episode Harriet and Grahame discuss Pillars 1 and 2 with Professor Hans van den Hurk ... Why are they so darned complex? Will they stand the ...
ITB Snax - Episode 8: Non-Dom reforms with Old Square Tax Chambers' Harriet Brown and Hassans', Grahame Jackson
01 Aug 2024
Contributed by Lukas
In this ITB Snax episode Harriet Brown discusses the three hot topics of the day in UK tax. Hot on the heels of their election victory the new Labour ...
Ep 74: The UK-Spain-Gibraltar Tax Treaty - International Tax Bites and Tax Snax with Old Square Tax Chambers' Harriet Brown and Hassans' Grahame Jackson
24 Jul 2024
Contributed by Lukas
This special episode is in honour of the publication of "On the principles of Gibraltar Taxation" a book edited by Grahame and available fro...
Ep 73: The US Green Book - proposals for amendments to GILTI
17 Jul 2024
Contributed by Lukas
In this episode Harriet and Grahame (recorded before the recent General Election in the UK) discuss the US Green Book, published in March 2024 which, ...
Episode 72: Skat and the Revenue Rule - with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
26 Jun 2024
Contributed by Lukas
In this episode Harriet and Grahame discuss the Skatteforvaltningen case in which the Danish tax authorities sought to reclaim wrongly paid tax credit...
Ep 71: The Webster FATCA Challenge with Old Square Tax Chambers' Harriet Brown and Hassans', Grahame Jackson.
14 Jun 2024
Contributed by Lukas
In this episode Harriet and Grahame discuss the legal challenges to FATCA and CRS and explain how they feel about the boundaries of what is and what i...
Episode 69: the Basics of VAT. With Grahame Jackson of Hassans and Harriet Brown of Old Sq Tax Chamb
22 Apr 2024
Contributed by Lukas
In this episode Grahame and Harriet discuss the basics of Value Added Tax. VAT is one of the most important taxes in the world and one of the least un...
Ep 68: Designing the Perfect International Tax System: The Final with Grahame Jackson Harriet Brown
27 Mar 2024
Contributed by Lukas
In this the final episode of our mini series Designing the Perfect International Tax System Harriet and Grahame review the series and draw lessons fro...
Ep 66: with Paul Eastwood - Designing the Perfect International Tax System
13 Mar 2024
Contributed by Lukas
In this episode Harriet and Grahame talk about the fate of small jurisdictions in the changing tax landscape, whether they can have a voice and how lo...
Bonus Episode: Budget 2024 - The Abolition of Non-Dom
07 Mar 2024
Contributed by Lukas
In this bonus episode Harriet and Grahame discuss the abolition of Non-Dom announced on the 6th March by Chancellor Jeremy Hunt, some of the detail ar...
Ep 65: The International Tax Court with Harriet Brown and Grahame Jackson - Designing the perfect International Tax System
03 Mar 2024
Contributed by Lukas
In this the ninth episode of the mini series "Designing the Perfect International Tax System" Harriet and Grahame discuss the practical options for an...
Ep 64: Peter Dietsch, The International Tax Court - Designing the perfect international tax system
01 Mar 2024
Contributed by Lukas
In this the eighth episode of the mini series "Designing the Perfect International Tax System" Harriet and Grahame speak with Peter Dietsch ...
Ep 63: Mbakiso Magwape, Engaging with the Process - Designing the Perfect International Tax System
25 Feb 2024
Contributed by Lukas
In this episode Grahame and Harriet speak to Mbakiso Magwape and discuss the processes around preparing international tax proposals and how developing...
Ep 62: Carlos Protto Global Tax and Developing Nations: Part 5 - Designing the perfect international tax system
19 Feb 2024
Contributed by Lukas
This is Part 5 of our series "Designing the Perfect International Taxation System". In this episode Harriet and Gra...
Ep 61: Sam Mitha, The development of the international tax community. Part 4 - Designing the perfect international tax system
16 Feb 2024
Contributed by Lukas
This is Part 4 of our series "Designing the Perfect International Taxation System". In this episode Harriet and Grahame...
Ep 60: Thornton Matheson, Global Tax, Capital Importers & Capital Exporters. Part 3 - Designing the perfect international tax system
11 Feb 2024
Contributed by Lukas
This is Part 3 of our series "Designing the Perfect International Taxation System". In this episode Harriet and Grahame discuss &q...
Ep 59: Daniel Bunn, Who should participate in an international tax system? Part 2 - Designing the perfect International Tax System
08 Feb 2024
Contributed by Lukas
In this episode, the second in the miniseries “Designing the Perfect International Taxation System” Harriet and Grahame discuss “Who should part...
Ep 58: Dan Neidle, Do we need an international tax system? Part 1 - Designing the perfect international taxation system:
05 Feb 2024
Contributed by Lukas
In this the first episode in the miniseries “Designing the Perfect International Tax System” Grahame speaks to Dan Neidle of Tax Policy Associ...
Ep 57: Introduction - Designing the perfect international taxation system.
05 Feb 2024
Contributed by Lukas
In this short episode Harriet and Grahame discuss their upcoming mini-series “Designing the Perfect International Tax System” which brings tog...
Episode 56: Professor Rita De La Feria - What is tax for? With Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
15 Jan 2024
Contributed by Lukas
In this episode Harriet and Grahame are joined by Professor Rita De La Feria of Leeds University. Professor De La Feria is a world leading Tax Policy...
Episode 55: Todd Buell - News and views from Brussels, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
21 Dec 2023
Contributed by Lukas
In this episode Harriet and Grahame talk to Todd Buell of Law 360 about developments in the EU related to tax including #BEFIT #Unshell and all points...
ITB Snax: Episode 7 BVI - Beneficial Ownership Register
19 Dec 2023
Contributed by Lukas
In this episode of ITB Snax Grahame and Harriet discuss the British Virgin Islands' announcement that they will be suspending their implementation of ...
ITB SNAX: Christmas Special with Harriet Brown and Grahame Jackson... Blacklisting Santa!
11 Dec 2023
Contributed by Lukas
In their third Christmas Special edition episode, Grahame and Harriet discuss the shock news of the EU's blacklisting of Santa Claus and the North Pol...
ITB SNAX Episode 5: Expanding UN influence over tax reform, with Harriet Brown and Grahame Jackson
02 Dec 2023
Contributed by Lukas
In this short episode Harriet and Grahame discuss developments at the UN as it attempts to seize the initiative when it comes to driving international...
Episode 54: OECD's Corporate Tax Statistics report "Effective Tax Rates of MNEs: New evidence on global low-taxed profit with Hassans Grahame Jackson and Old Square Tax Chambers' Harriet Brown
30 Nov 2023
Contributed by Lukas
In this episode Harriet and Grahame talk about some surprising results of the #OECD's Corporate Tax Statistics report "Effective Tax Rates of...
Episode 53: International Tax Information Requests with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
20 Nov 2023
Contributed by Lukas
In this episode Grahame and Harriet explore the procedures and issues around international tax information requests which individuals or institutions ...
Episode 52: Global Minimum Tax Individuals with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
06 Nov 2023
Contributed by Lukas
In this episode Grahame and Harriet discuss the proposals from the EU Tax Observatory for a global minimum tax to be imposed on individuals. They disc...
Episode 51: SARS and MDR with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
31 Oct 2023
Contributed by Lukas
In this episode Harriet and Grahame discuss the boundaries of international taxation reporting regimes and the need to make reports under the relevant...
Episode 50: International Tax Cooperation Turf War with Grahame Jackson and Harriet Brown
21 Aug 2023
Contributed by Lukas
In this the 50th Episode of International Tax Bites, Harriet Brown and Grahame Jackson discuss the recent moves by the UN to take the initiative in th...
ITB Snax: Episode 4 - The issue of translations, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
17 Aug 2023
Contributed by Lukas
In this episode Harriet and Grahame tackle the issue of translations and multilateral international documents, is there an original document or do all...
ITB SNAX: Episode 3 - Retrospective, with Harriet Brown and Grahame Jackson
10 Aug 2023
Contributed by Lukas
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 we...
Episode 49: Forseeable Relevance with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
04 Aug 2023
Contributed by Lukas
In this episode Harriet & Grahame discuss the international concept of "Foreseeable Relevance" and how it is a protection for taxpayers and a brake on...
ITB SNAX: Episode 2 - Quad Island Forum with Harriet Brown and Grahame Jackson
28 Jul 2023
Contributed by Lukas
In this our second ITB Snax, Grahame and Harriet discuss the Quad Island Forum, a cooperation forum for #Jersey, #Guernsey, #IsleofMan and #Gibraltar ...
ITB SNAX: Episode 1 - EU Corporate Own Resources Proposal with Harriet Brown and Grahame Jackson
21 Jul 2023
Contributed by Lukas
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 ...
Episode 48: Todd Buell, Law 360 Journalist on EU Tax Policy
13 Jul 2023
Contributed by Lukas
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 pa...
Episode 47: Dr. Peter Dietsch and the Philosophy of Tax
11 Jul 2023
Contributed by Lukas
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 Ca...
Episode 46: Central Management and Control Test with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
16 Jun 2023
Contributed by Lukas
In their first ever face to face recording, Grahame and Harriet are talking about the "central management and control" test, which is one of...
Episode 45: Section 86 TCGA - Taxing Capital Gains and Offshore Trusts. With Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
08 Jun 2023
Contributed by Lukas
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-...
Episode 44 New Zealand... Pillar 2 and The status of OECD Commentary
30 May 2023
Contributed by Lukas
In this episode Harriet and Grahame discuss the recently published New Zealand Bill for the Pillar 2 Globe Rules. They discuss whether incorporating g...
Episode 43 - The boundaries of deductible expense....
14 Apr 2023
Contributed by Lukas
In recent weeks there have been media reports in the UK of an Only Fans creator claiming a deductible expense for career enhancing cosmetic surgery. I...
Episode 42: International Tax Concepts for Bodies Corporate - with Hassans' Grahame Jackson & Old Square Tax Chambers' Harriet Brown
05 Apr 2023
Contributed by Lukas
International Tax Bites and TaxSnax join forces to discuss important International Tax concepts for Bodies Corporate
Series 6 / Episode 6: The CIOT - what is it and what does it do? With Hassans' Grahame Jackson & Old Square Tax Chambers' Harriet Brown
16 Jan 2023
Contributed by Lukas
In this episode, in the absence of Grahame, Harriet speaks to Susan Ball, President of the Chartered Institute of Taxation and RSM and, John Cullinane...
Series 6 / Episode 5: The UK Notification of Uncertain Tax Treatment Regime (NUTT) with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
03 Jan 2023
Contributed by Lukas
The UK Notification of Uncertain Tax Treatment Regime. In this episode Harriet and Grahame discuss the new Notification of Uncertain Tax Treatment Reg...
Series 6 / Episode 4: Santa & Pillar 2 - is this the end of Demi God gift giving?
22 Dec 2022
Contributed by Lukas
In this episode Harriet and Grahame discuss the impact of Pillar 2 (the OECD's global minimum tax rate proposal) . After explaining the basics of Pill...
Series 6 / Episode 3: The EU Code of Conduct Group and changes to blacklisting criteria, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
05 Dec 2022
Contributed by Lukas
In this episode Harriet and Grahame discuss the EU Blacklist, and the 8th November 2022 changes to the backlisting criteria. The EU Code of Conduct Gr...
Series 6 / Episode 2: Autumn Statement 2022 Special with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
18 Nov 2022
Contributed by Lukas
In this episode Harriet returns to discuss with Grahame the Autumn Statement of 17th November 2022. In terms of tax what has the Chancellor done, how ...
Series 6 / Episode 1:Pillar 2 - what is it and what's going on? Ft Leonard Wagenaar
10 Nov 2022
Contributed by Lukas
In the absence of Harriet who was busy with her day job, Grahame spoke to Leonard Wagenaar, an expert on international tax developments over the last ...
Series 5 / Episode 6 ft Dominic Sandbrook: The Making of the Modern Tax Base Part Two
12 Oct 2022
Contributed by Lukas
In this episode Harriet and Grahame are joined by internationally renowned historian Dominic Sandbrook of the Rest is History podcast to discuss the m...
Series 5 / Episode 6 ft Dominic Sandbrook: The Making of the Modern Tax Base, Part One
11 Oct 2022
Contributed by Lukas
In this episode Harriet and Grahame are joined by internationally renowned historian Dominic Sandbrook of the Rest is History podcast to discuss the m...
Series 5 Episode 5: ft Prof Johann Hattingh Anti Avoidance and tax in Africa
03 Oct 2022
Contributed by Lukas
In this episode Harriet and Grahame speak Professor Johann Hattingh of University of Cape Town. Using the famous tax case Duke of Westminster they dis...
Series 5 / Episode 4: Commonly used words and phrases in International Tax, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown.
13 Sep 2022
Contributed by Lukas
In this episode Harriet and Grahame discuss some of the more commonly phrases in International Tax such as "avoidance" "arm's length" "purpose" and "m...
Series 5 / Episode 3: Transfer of Assets Abroad, Part 2 with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
07 Sep 2022
Contributed by Lukas
In this the second episode of the Transfer of Assets Abroad Regime discussion Harriet and Grahame discuss the various types of motive defence availabl...
Series 5 / Episode 2: Transfer of Assets Abroad with Hassans’ Grahame Jackson and Old Square Tax Chambers' Harriet Brown.
31 Aug 2022
Contributed by Lukas
In this episode Harriet and Grahame tackle the Transfer of Assets Abroad regime which is one of the most effective tools in the anti-avoidance tool ki...
Series 5 / Episode 1:ft Prof Philip Baker QC State Aid with Grahame Jackson and Harriet Brown
22 Aug 2022
Contributed by Lukas
The topic of discussion in this episode is the EU State Aid regime and its post Brexit descendant. Grahame and Harriet speak with Professor Philip Bak...
Competition Winners!
08 Aug 2022
Contributed by Lukas
In this short episode Grahame and Harriet announce the winners of their prize draw for an International Tax Bites mug!
Series 4 / Episode 6: Transfer pricing with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriett Brown
07 Jul 2022
Contributed by Lukas
The topic of discussion in this episode is the basics of transfer pricing, what are the transfer pricing rules for, what do they try and tackle and wh...
Series 4 / Episode 5: The OECD's proposals to extend the Common Reporting Standard to cover Crypto assets and exchanges.
29 Jun 2022
Contributed by Lukas
In this episode Harriet Brown and Grahame Jackson discuss the OECD's proposals to extend the Common Reporting Standard to cover Crypto assets and exch...
Series 4 / Episode 4: The boundaries of Tax Reporting and Human Rights featuring Filippo Noseda, Mishcon de Reya
22 Jun 2022
Contributed by Lukas
In our 25th episode, Harriet Brown and Grahame Jackson spent their morning chatting with the brilliant Filippo Noseda from Mischon de Reya about the b...
Series 4 / Episode 3: International Recognition of Trusts with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
20 Jun 2022
Contributed by Lukas
In this episode, Harriet and Grahame talk through the Hague Convention related to the International Recognition of Trusts. Which country's laws apply ...
Series 4 / Episode 2: Statutory Residence Test with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown.
30 May 2022
Contributed by Lukas
In this episode Harriet and Grahame talk about the UK's statutory residence test. When it was introduced in 2013 the SRT was hailed as simplifying wha...
Series 4 / Episode 1: Can tax authorities collect each other's tax? The Revenue Rule
20 May 2022
Contributed by Lukas
In this episode Harriet and Grahame discuss the rules surrounding whether or not countries can recover tax debts through foreign courts. From the orig...
Series 3 Bonus episode: Russia... CRS... and the international community with Hassans' Grahame Jackson and Old Square Tax Chambers', Harriet Brown
21 Mar 2022
Contributed by Lukas
In this episode Harriet and Grahame discuss the recent suspension by UK of its tax information exchange relationships with Russia under CRS and Countr...
Series 3 / Episode 6: Crypto assets featuring Tarik Chebib, Currency.com, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
24 Jan 2022
Contributed by Lukas
In this long anticipated episode of International Tax Bites Harriet Brown and Grahame Jackson talk to Tarik Chebib of Currency.com . They discuss what...
Series 3 / Episode 5: Featuring Sven Steinmo & John D’Attoma with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown.
17 Jan 2022
Contributed by Lukas
In Episode 5 of Series 3 Grahame and Harriet are proud to talk to Sven Steinmo and John D’Attoma. Sven is a Profe...
Series 3 / Episode 4: Economic Substance with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
21 Dec 2021
Contributed by Lukas
In this fourth episode of the latest series, Grahame and Harriet discuss the economic substance tests which have been introduced by the crown dependen...
Series 3 / Christmas Special: Santa - tax evader or tax compliant? With Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown.
20 Dec 2021
Contributed by Lukas
In this episode, Grahame and Harriet discuss the very important issue of whether Santa is a tax evader or tax compliant. We wish everyone a very merry...
Series 3 / Episode 3: Tax Avoidance with Hassans' Grahame Jackson and Old Square Tax Chambers', Harriet Brown.
13 Dec 2021
Contributed by Lukas
In this episode Harriet and Grahame discuss the concept of tax avoidance, what it is, what it is not and whether it is allowed. They discuss the...
Series 3 / Episode 2: Hybrid Mismatches with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown.
06 Dec 2021
Contributed by Lukas
In this episode Harriet and Grahame discuss what is meant by the term Hybrid Mismatch, how they arise and how anti-avoidance measures are used to stop...
Series 3 / Episode 1: Different ways to be a Tax Professional with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
06 Dec 2021
Contributed by Lukas
In this episode Harriet and Grahame have the pleasure of discussing the different types of tax professionals with Jack Bonehill of the Tax Professiona...
Bonus Episode: News Line Tax! OECD Global Minimum Tax, EU Blacklist and the Pandora Papers
18 Oct 2021
Contributed by Lukas
In this bonus episode Harriet Brown of Old Sq Tax Chambers and Grahame Jackson of Hassans International Law Firm in Gibraltar discuss recent news in t...
Series 2 / Episode 6: Automatic Exchange Regimes with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown
27 Aug 2021
Contributed by Lukas
In this final episode of series 2, Grahame and Harriet discuss the major automatic exchange of tax information regimes. This is also the topic of thei...
Series 2 / Episode 5: General Anti Abuse Rules with Hassans' Grahame Jackson and Old Square Chambers' Harriet Brown.
17 Aug 2021
Contributed by Lukas
In this week's episode Harriet and Grahame discuss General Anti Abuse Rules or GARRs. They look at the UK GARR and the EU ATAD GAAR and then review th...
Series 2 / Episode 4: The Badges of Trade with Hassans' Grahame Jackson & Old Square Chambers' Harriet Brown.
30 Jul 2021
Contributed by Lukas
In this episode Harriet and Grahame discuss the common law badges of trade test. Why is it important to understand which income arises from trade an...
Series 2 / Episode 3: Income, Capital or Capital Gains with Hassans' Grahame Jackson and Old Square Chambers' Harriet Brown.
12 Jul 2021
Contributed by Lukas
In this episode of International Tax Bites, Grahame Jackson and Harriet Brown discuss the difference between income, capital and capital gains and why...
Series 2 / Episode 2 - Malta's Greylisting with Grahame Jackson, Tax Partner at Hassans and Harriet Brown, Old Square Tax Chambers.
05 Jul 2021
Contributed by Lukas
International Tax Bites explores concepts and issues in international taxation. In this episode the duo, Harriet Brown and Grahame Jackson, go off pis...
Series 2 / Episode 1 - Global Tax Rate with Grahame Jackson at Hassans & Harriet Brown at Old Square Chambers
24 Jun 2021
Contributed by Lukas
In the first episode of series 2 of International Tax Bites, Grahame and Harriet grapple with the recent G7 announcement that was made regarding a glo...
Episode 6 - Source of Income with Grahame Jackson at Hassans and Harriet Brown of Old Square Tax Chambers.
26 Mar 2021
Contributed by Lukas
International Tax Bites explores concepts and issues in international taxation. In this last episode in Series 1 Grahame and Harriet discuss sources o...
Episode 5 - Double Taxation with Grahame Jackson at Hassans and Harriet Brown of Old Square Tax Chambers.
19 Mar 2021
Contributed by Lukas
International Tax Bites explores concepts and issues in international taxation. In this episode Grahame and Harriet discuss double taxation. How it ...