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 simultaneously and uniformly by all participating Nations; and all of that with the aim of making the global enterprise accountable for taxes at source (markets) and home,…

“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 first explorers having to navigate the new world  must have felt. Not having any decent maps and often creating their own…

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 attention to facts in the debate. Recently we have witnessed examples in my home country of this tendency. These examples are the reason…