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...

The COVID-19 pandemic highlights the pressing need to address common challenges faced by all countries and, in particular, provide special support to developing countries through international cooperation. Taxation, in particular Value Added Tax (VAT), is a key area for strengthening...