A Conversation with Alan Pasetsky of GBA on Mandatory Worldwide Combined Reporting

In this episode of GeTin’ SALTy, host Nikki Dobay is joined by Alan Pasetsky, Tax Policy Advisor for the Global Business Alliance (GBA), for a discussion of an article recently published by Michael Mazerov, which advocated for mandatory worldwide combined report. Alan and Nikki discuss the numerous issues with Mazerov’s arguments in the article and rebut the underlying premises and assumptions he relies on. Alan provides a historic overview of the reasons mandating worldwide combined reporting was abandoned in the 1980s and discusses the many challenges with trying to comply with such proposals. Finally, Nikki and Alan wrap up with a discussion of car naming and who does it!