Leiden Law Blog

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Tag: Base Erosion And Profit Shifting

  • New evidence of secret Dutch tax deals

    New evidence of secret Dutch tax deals

    New evidence on Dutch tax deals suggests that the effective corporation tax rate may be negotiable for foreign multinationals that invest in the Netherlands. These deals may give rise to state aid investigations by the European Commission.
  • Behind the scenes: Dutch ruling practices revealed

    Behind the scenes: Dutch ruling practices revealed

    The Netherlands has released the Dutch tax ruling policy under the Freedom of Information Act. Following allegations that the Netherlands is a tax haven, the information attained questions the long-term sustainability of the Dutch tax ruling practice.
  • Big data and taxes – the next big thing or a big mistake?

    Big data and taxes – the next big thing or a big mistake?

    Aleksandra Bal | | 0
    This blog explains how the trendy concept of Big Data is used in the context of taxation. There's a general perception that the more data companies reveal, the more difficult it will be for them to shift profits using sophisticated tax planning strategies.
  • A deliverable that fails to deliver results

    A deliverable that fails to deliver results

    Aleksandra Bal | | 0
    This note presents the author’s personal views on the OECD final report on BEPS Action Item 1 “Addressing the Tax Challenges of the Digital Economy”.