In July 2013, the OECD published its Action Plan on Base Erosion and Profit Shifting, aimed at ensuring the coherence of corporate income taxation at the international level. Action 3 of the Plan…
The OECD-G20 BEPS Project's goal is ciclopeous: Making the global tax environment fairer than ever by closing loopholes and adopting rules of international law which would be domesticated…
“When the map and the territory don’t agree, always believe the territory” Gause and Weinberg – describing Swedish Army Training
Easier said than done
Tax risk management in Africa reminds me of how…
The taxation of MNEs is widely debated. This is even more so with respect to MNE’s tax planning arrangements. Increasingly, however, it seems that politicians and the media are not paying enough…
Welcome to this very first blog on the new Kluwer International Tax Blog. As co-editors for this blog, we decided to write something together. We want to write about two things: why did we sign up…
