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Wanna Suteerapornchai

Zhanna Brazhnyk

Suresh R I Perera

Dénes Szabó

Minh Bui

Alberto Benshimol Bello

Brendan Brown Claude Smith New Zealand was one of many countries to sign the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) at a signing ceremony in Paris on June 7 2017. New Zealand has 40 double tax agreements (DTAs), 31 of which are with jurisdictions that have signed the MLI. In 27 cases, New Zealand and the DTA partner have elected that the DTA will be covered by the MLI; these DTAs are referred to as covered tax agreements (CTAs).

Article 10 of the OECD Model Tax Convention provides for the requirement of beneficial ownership to clarify the meaning of the words "paid to a resident" and was especially introduced to deal with a specific form of abuse affecting the source state, i.e. the transfer of treaty-favoured income to residents of a third state.

It would be difficult to imagine a man more ill-suited to high office than Donald Trump, nor a presidency so spectacularly disastrous a mere eight months in. Gung-ho gaffer George W Bush seemed almost statesmanlike in comparison. Even when Trump is calling for peace, love and unity, he gets it wrong.

The finance ministers of some of the world’s most notorious tax havens believe their countries’ policies are fair, robust and meet international standards. Anjana Haines cuts through the PR to see what role these jurisdictions play in an era of BEPS measures and increasing transparency.