Taxpayers have to plan their tax affairs to plan their life or develop their business strategy. Often tax planning is encouraged and intended by tax legislation but sometimes it is not. By way of tax incentives, the tax legislator often tries to steer citizens' behaviour to achieve all kind of...

Environmental, Social, and Governance (ESG) investing is arguably the most popular and fastest growing investment strategy of the twenty-first century. This rise in sustainable investing has coincided with an increasing scrutiny of companies that utilize aggressive tax avoidance strategies. In...