Sharing is caring?

The call for more transparency in the tax world can hardly be overstated. One way to achieve tax transparency is the exchange of information between tax authorities. Achieving a proper balance between sharing information, tax confidentiality, and privacy, however, is quite a challenge.

Esther Huiskers-Stoop, Almut Breuer and Mark Nieuweboer • February 21, 2023

Cooperative Compliance Initiatives as a Preventative Mechanism

A new chapter of the CIAT Manual for the Control of International Tax Planning focuses on the introduction of a Cooperative Compliance programme by tax administrations in developing countries as a tax compliance strategy to improve tax certainty.

Esther Huiskers-Stoop • November 10, 2022

Toolkit for the design and effective implementation of General Anti Avoidance Rules (GAARs)

A new toolkit has been developed that provides governments with guidance for dealing with aggressive tax planning schemes and for designing, implementing, and interpreting GAARs.

Gonzalo Arias and Anarella Calderoni • April 22, 2022

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

Putting the pre-pack into practice: A ray of light at the end of the tunnel?

The WCO I Amending Act aims to help companies with activities serving societal interests when they face financial distress. But does it create an adequate framework to solve the current issues concerning the pre-pack?

Jiahui Plomp • October 18, 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

A lifeline for municipalities in times of coronavirus

Municipalities are experiencing severe economic effects from the coronavirus crisis. Their financial distress requires a long-term solution to deal with these financial problems.

Carlijn van der Hek and Robin Sijbesma • January 05, 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

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