Back in April this year, my contribution on the Panama Papers scandal started by saying that: “Massive leaks of information on offshore activity like the Panama Papers illustrate the need for…
“I know there's a proverb which that says 'To err is human,' but a human error is nothing to what a computer can do if it tries.” - Agatha Christie, Hallowe'en Party
The now
Have you ever wondered…
On June 27, 2016 the EU Commission published the long awaited Starbucks State Aid decision (see here). The EU Commission’s decision challenges the outcome of the Advanced Pricing Agreement (APA)…
Probably without noticing it, Colombia did not take into account that signing the recent DTT with France would allow some treaty-covered taxpayers to claim Most-Favoured-Nation (MFN) protection.
Some…
1. The Tendency
We live in a time where the media, politicians, NGOs and activists increasingly are preoccupied with international tax matters. A simultaneous preoccupation is observed among the OECD…
BEPS' input to a fascinating discussion
Taxation is the unrivaled field of law where public interest (attending state goals towards the population’s needs as a whole), in one hand, and private wealth…
Volume 25 (2016) issue 2 contains:
EDITORIAL:
MICHAL AUJEAN, 'Some Twenty-Seven Years after...'
Abstract: When I started writing this editorial a question quickly came to my mind: what have I been…
