Welcome to the 20th edition of our Global Tax Policy and Controversy Briefing. As many of us take time off to spend with family and friends at the height of the northern hemisphere’s summer, many will have laptops, tablets and devices loaded (and cases stuffed) with all the new documents and materials that reflect a surge in tax developments since our last edition was published in May.
Our interview with Pascal SaintAmans, Director of the OECD’s Centre for Tax Policy and Administration, reflects much of this change. Contemplating the OECD’s tax certainty project, Saint-Amans issues a real call to action to taxpayers, inviting them to get more involved in helping build the trust relationship between taxpayer and tax authority in a way that could boost tax certainty: “If you are not happy with all the aspects of the relationship with the tax administrations that relates to [mutual agreement procedures] and the elimination of double taxation, let us know, because this will be taken into consideration,” he says. That is a welcome message and shows that there is a concrete role here for all of us to play.