conditions, transferred ownership at higher rates than others. Inter vivos transfer rates also rose following a 2009 tax … reduction on transfers of business assets. The second study delves into how the 2009 transfer tax re-form influenced individual …

Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax … competition among countries as one of the scourges of the international tax regime. Both the EU and the OECD have warned that tax … competition erodes the tax bases of Member States and impedes their ability to provide essential services. Commentators have …

granting tax incentives in a domestic situation governments can even discourage their taxpayers to contribute to an arts … tax barriers. An overview is provided of the current existing private- and state solutions to overcome these tax barriers …

Governments often deliver social welfare benefits through ldquo;tax expenditures,rdquo; provisions of the tax code … granting tax expenditures to individuals who work abroad. International tax norms currently assign the primary entitlement to … tax labor income to the state where the taxpayer works, but they assign the obligation to confer personal tax expenditures …

labour markets would amplify the benefits associated with globalisation …

Sovereignty to tax is a central idea for international tax law. However, to be formally sovereign is not the same thing … ideas of how the international tax order must be structured. An alternative to discussing the allocation of taxing rights … could for instance be to start discussing the allocation of tax revenue in-between states …