It is well known that the world’s economies have turned into a global economy during the last decades. Moreover, it is nowadays common knowledge – also outside the professional tax community – that states are fighting each other for tax revenue, while multinationals are trying to reduce their tax burden through tax planning that may…
The German, French and Italian finance ministers, in a letter to the Commissioner for Taxation and Customs, Pierre Moscovici, as of November 2014 (Financial Times, December 1, 2014), have urged the European Commission to curb aggressive tax planning, base erosion and profit shifting (BEPS) in the EU, mainly caused by the lack of tax harmonization…
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 for being the editors and what do we expect from this blog. First the why: Three reasons: One, it…
