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-reflection. I entered the world of tax 20 years ago. On 1 March 2004, soon after graduating from the University of…
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 driven decisions. At this point in time we can with some ease point towards the on-going developments regarding variants of…
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 the attention of the tax treaty policymakers is the fact that it is not only in the domain of companies that we have lost…
