The EU standard of tax good governance vis-a-vis non-EU countries including developing countries The EU standard of tax good governance was introduced to tackle tax fraud and evasion by companies and individuals and as a pre-condition for third (non-EU) countries that receive EU development aid and conclude agreements with the EU. Irma Johanna Mosquera Valderrama • January 31, 2022
The time it takes to update tax treaties? The case of the Netherlands In our previous blog, we looked into how long OECD founding member countries take to update their (bilateral) tax treaty networks. In the present blog, we will look at the case of the Netherlands. Mees Vergouwen and Dirk Broekhuijsen • October 19, 2021
The time it takes to update tax treaties? Updating the bilateral tax treaty network has been described as time-consuming. The present empirical study looks into how time-consuming this is and concludes that it takes, on average, 18.58 years. Mees Vergouwen and Dirk Broekhuijsen • October 12, 2021
UN accountability & the Bosnian War The UN needs to be held legally accountable for its actions during the Bosnian War to achieve justice for Bosnian War survivors and to live up to its own legal and moral standards. Mathes Rausch • October 05, 2021
Financial support during the pandemic: The rise of the zombie firm in the Netherlands Financial support during the lockdown could create more marginally profitable or zombie firms. The longer the crisis, the higher this trend. Are there any simple solutions? Tim Verdoes • June 04, 2021
Uncovering Tax Treaty Policy in Africa – Same or different Do regional tax models have a role to play in developing tax treaty policy? Examining the ATAF Models of 2016 and 2019 and the reservations to these models provides an answer to this question. Craig West • December 21, 2020
E-commerce and consumer data: Is regulation needed? E-commerce is booming and big data has allowed companies to engage in more personalised online marketing communication with consumers. Can regulatory initiatives keep up? Kimia Heidary • December 03, 2020
Uyghur forced labour: Who will take a stand? It is feared that over 1 million Muslim Uyghurs are being held in facilities in Xinjiang, China, undergoing systematic forced labour for the supply chains of international brands. Time to take a stand. Sarah Vandenbroucke • November 24, 2020 • 2 comments
MFN dangers: The (potential) unravelling of tax treaty policy MFN clauses in tax treaties – a useful negotiation tool or an accident waiting to happen? Craig West • November 06, 2020
