Is this the end of taxation as we know it?

Article Abstract:

The globalization of business will mean that many companies have no fixed location from which they operate. Similarly, individuals will begin to work transnationally, with each of their employers being based in different countries for tax purposes. This trend will create severe difficulties for national tax authorities. It will be very difficult to verify where business activity is taking place, and therefore to decide which tax regime should be applied. Some tax evasion will take place as companies use host computer systems based in zero or low tax economies acting as offshore financial centres.

Public Finance Activities, Multinational Corporations, Corporate Tax Administration, Taxation, International aspects, Corporate taxes, International business enterprises, Tax administration and procedure, Tax administration

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There's no shame in going public

Article Abstract:

UK graduates who wish to obtain interesting work which can bring a strong sense of fulfillment should consider the public sector, even though it has a rather negative image. Salaries are generally lower in the public sector than in the private sector, but public sector work can bring some advantages, including high standards of training. It is also worth considering seeking work with the companies and charities that now undertake many of the services that were previously run by local authorities and the National Health Service.

Employment, Graduate students, Public sector

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A rational response in Unison. (Nalgo general secretary Alan Jinkinson becomes head of new public sector union Unison)_ (Interview)

Article Abstract:

The leader of the National and Local Government Officers' Association (Nalgo) Alan Jinkinson is to become leader of Unison, the joint union for public sector workers forming in July 1993. It will have about 1.4 million members. Mr Jinkinson feels that public sector workers have been low paid for many years. Some union members are working for privatised corporations and NHS Trusts so Nalgo had to alter its service delivery. Unison will be influential in seeking a return to a public service culture.

Officials and employees, Labor relations, UNISON (London, England), Interview, Labor unions, Public employees, Government employees, Jinkinson, Alan

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