Tag: International Tax Law

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  From Starbucks to Google: the position of the Netherlands in the international debate on tax evasion

  In the public debate on tax evasion and the role of the Netherlands, the Dutch cabinet now publicly supports multilateral initiatives on tax and development and is considering renegotiating tax treaties with developing countries.

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  Tackling double non-taxation

  Tackling double non-taxation is hot. In a world where governments are increasingly looking for tax revenue, battling tax mismatches, and in particular the abuse of these mismatches, is becoming increasingly important.

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  Source state taxation in model tax treaties

  In this Leiden Law Blog the main difference between the UN Model and the OECD Model is described. Lodewijk Wisse explains why the difference in application of the source state taxation principle in both Models is still relevant.

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  Existing tax treaty principles questioned by India

  In a recent letter, India has expressed its doubts with respect to an UN recommendation that tax treaty guidelines developed by the OECD are to be followed. This puts in doubt the applicability of some internationally accepted tax treaty standards