UK Parliament / Open data

Tax Avoidance

Proceeding contribution from Paul Farrelly (Labour) in the House of Commons on Wednesday, 11 February 2015. It occurred during Opposition day on Tax Avoidance.

I am aware of the international dimension, but HMRC has been criticised frequently for its timidity in challenging some of those arrangements. He will be familiar with the important concept of permanent establishment. For example, has HMRC challenged Amazon’s tax arrangements, whereby everything is billed through Luxembourg and it claims, for tax reasons, not to have a permanent establishment in the UK, despite having huge warehouse operations?

About this proceeding contribution

Reference

592 c865 

Session

2014-15

Chamber / Committee

House of Commons chamber

Subjects

Disclosure of information
Financial services
Stocks and shares
Tax collection
Tax avoidance
Tax evasion
Switzerland
HSBC
Green of Hurstpierpoint, Lord

Link

View this Proceeding contribution on www.publications.parliament.uk
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