The Pillar 2 initiative (GloBE and QDMTT) has been seen as the end of using low effective corporate income tax rates (either by virtue of low nominal corporate income tax rates and/or through the use…
AN INTRODUCTION IS IN ORDER
As the new Managing Editor of the Kluwer International Tax Blog I have been asked to introduce myself to our audience. Such an invitation is also an opportunity for self…
The speed at which the world around us is changing combined with the novelty of the challenges our societies are faced with, seems to lead our policy makers towards what can be described as panic…
The quest to align the international tax order with the challenges posed by the digital economy has so far mostly focused on solving issues involving incorporated structures. What is somehow escaping…
