Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

Private use of company cars by German employees of Dutch employers - or vice versa, private use of company cars by Dutch employees of German employers - currently results in situations of double and non-taxation, respectively. In this article, I have first concluded that the Netherlands applies...

Within a close system of legal rules, it is almost impossible to combat the abuse of offshore business and tax haven-related transactions. This is first because international business lacks even the fundamental sources of law. Secondly, even if international business were fully covered by...

This Article documents a process in which a national tax administration in one jurisdiction, is consciously and systematically assisting taxpayers to avoid taxes in other jurisdictions. The aiding tax administration collects a small amount tax from the aided taxpayers. Such tax is functionally...

The Unified Approach issued by the OECD Secretariat on Oct 9, 2019, is the OECD's most recent attempt to find international consensus on BEPS Action Item 1, “Taxing the Digital Economy.” Our assessment is that the Pillar One proposals in the Unified Approach suffer from several defects, the...

African nations must adopt policies to counter corporate tax avoidance, especially in a digital economy. The Corporate Tax Haven Index of 2019, developed by the Tax Justice Network, is the first systematic, unpoliticised and verifiable measure of how jurisdictions facilitate abusive tax activity...