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