Just two weeks ago on 8 October 2021, 136 of 140 member countries of the OECD/G20 Inclusive Framework agreed on a global tax deal that also features the GloBE international effective minimum tax (the…
Tax authorities have relied on informers for investigative leads perhaps since taxes were first imposed. In the 21st Century high profile cases of theft of taxpayer information by employees of…
The vexed question of whether country-by-country reports (CBCR) on multinational companies’ tax affairs should be made public[1] has been a recurrent topic in the tax debates for years.
In Europe…
(The full version will be published in Intertax, vol. 49, 2021, issue 5)
Nicole Gubbels, Assistant Professor (Vrije Universiteit Amsterdam and Fiscal Institute of Tilburg University, the Netherlands)…
