Innovation and patent boxes are unsound tax policy

Innovation boxes are not sound tax policy and are difficult to construct properly. Nevertheless, these schemes to offer preferential tax rates to certain types...
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The EU Commission’s tax policy shift

On March 7, 2018, European Union Tax Commissioner Pierre Moscovici remarked, that the EU Commission – the governing body of the European Union –...

Taxation in the global economy: Balancing competitiveness and solvency

It seems the Administration is using economic growth like magic beans – the cheap solution to all our problems. But there is no golden...

Fiscal lessons: Ten years without the Swedish inheritance tax

Sweden might not have much to teach other countries about tax policy. The tax-to-GDP-ratio of 42.8 percent (2013) exceeds the OECD average by nearly...

On the question of morality in the debate on international taxation

In his article “International Tax Planning, Ethics and our New World” (Bulletin for International Taxation, 2018 (Volume 72), No. 2), Hans van den Hurk...

Letterbox companies in the EU

Both in press and legal literature there are often references to letterbox companies. Sometimes different names are used, such as mailbox companies, brass-plate companies, shell...
A joint OECD/World Bank report urges a “whole-of-government” approach to combat tax evasion.

OECD Watch

A regional meeting for the Inclusive Framework on BEPS was held Nov. 7-9, 2018, in Yerevan, Armenia. Over 60 delegates from 16 countries attended,...

Growing pensions pain: Bad policies of the past, bad politics of the present

A recent report from the World Economic Forum highlighted a significant, and frequently overlooked, problem building up in the global economy. In its May...

The fight of the EU against tax avoidance – beyond BEPS

With the European Parliament showcasing its commitment to combat tax havens as well as tax avoidance and the European Commission pursuing state aid infringement...

The not so large tax gap

The world faces one of those unfathomable mysteries. Any number of charities, campaign fronts and political groupuscules adamantly insist that corporations and the rich...

Ireland: The latest victim of the EU’s global taxation agenda

Apple, the iconic producer of iPhones and iPads, has been front and center of recent headlines resulting from the European Commission’s investigation of Ireland...
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OECD not up to fighting modern trade challenges

The global trade system is under assault thanks in large part due to the election of Donald Trump as U.S. president. His pledge to...

Entrepreneurial transfer pricing – embracing the arm’s length principle

By publicizing exaggerated tax gap estimates and demonizing tax avoidance schemes based on allegedly abusive transfer pricing schemes, governments and advocates of big-government are...

Mistreated? Tax treaties and ActionAid

ActionAid, a NGO that works on development issues, has just issued Mistreated, a report condemning tax treaties’ impact on developing countries’ tax collection efforts....

Will U.S. tax reform kick off another round of beneficial tax competition?

When Ronald Reagan and Margaret Thatcher slashed top personal income tax rates in the 1980s for the U.S. and the U.K., other nations were...
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