Time for a top-up tax for multinationals?

The ongoing work to reform the international taxation of corporate profits is too important to be left to the politicians and academics; we need greater engagement from practitioners. January’s report entitled Multinationals and the great tax debate suggests that a top-up tax might be part of the solution. What’s your view?

How should you react to the supplement Multinationals and the great tax debate which dropped through your letterbox with the first issue of Tax Journal this year? Hand it to your trainee to summarise in your next technical session? Write an emotional thank you letter to LexisNexis? Send a crate of wine to be shared between the publishers and the author?

The right answer is that you should react to different bits of it in different ways. Parts 1 to 6 analyse various ideas...