Book Tax, EU, Tax Conformity

(Universidad Carlos III de Madrid)/ /Leave a comment

The eternal return is an ancient philosophical concept acquiring beautiful poetic nuances in the work of Friedrich Nietzsche. Unfortunately, this fascinating circular conception of life’s events becomes vulgar when it comes into contact with such a mundane reality as that of (Tax) Law. Here, the “ewige Wiederkehr des Gleichen” would sound anything like: “Hey buddy,…

BEPS, Digitalization, OECD, Withholding Taxes

(Universidad Carlos III de Madrid)/ /3 Comments

Taxation of the digital economy has become a war in the post-BEPS world. As with any war, there are more or less clear rivals and there will be of course winners and losers. It goes without saying that there are also “casualties” in this conflict, i.e. those policy options initially included in the drafts published…