Many publications have been dedicated to the justification of death and inheritance taxes. A remarkable contribution is the study of the Dutch author Charles Herckenrath (1863-1935), who advocated a 100% rate – in effect, a total ban on succession of wealth to the heirs. In this paper...

The Netherlands tax environment for multinational foreign directive investment (FDI) has been characterized as ‘a tax haven' or, perhaps more accurately, as a ‘conduit financial centre'. Anyway, with a share of 25% in the worldwide market for tax-driven FDI diversion, the Dutch tax planning...

Using the 2007 corporate tax reform in the Netherlands as an example, we describe the process of corporation tax law-making as a typical insiders' debate. But even among insiders, there are differences in how ‘inside' they really are. On the one hand, there is no independent information to...

This article explores the question whether the ECJ should take account of the budgetary consequences of its decisions in the field of taxation, when deciding on the temporal effect of these decisions. The authors first suggest a normative framework for answering this question, by making the...