Francis Weyzig

Taxation and development

A crazy kind of subsidy

What happens if tax holidays get replaced by subsidies? Well, maybe not so much – at least, that’s what most people think at first. Yet that’s wrong! Why? Because subsidies … Continue reading

December 31, 2019

How can a minimum tax benefit source countries?

To my own surprise, I found that the current BEPS 2.0 proposals for a minimum tax won’t stop profit shifting. Unless, of course, the minimum rate would be close to … Continue reading

June 25, 2019 · 1 Comment

Jersey and Barbados could be big winners of BEPS 2.0

The tax landscape has been shaking over the past few months, as an OECD-led historic reform of our international corporate tax rules is moving at the speed of light. Often … Continue reading

June 24, 2019 · 1 Comment

The State Secretary of Finance loses his temper

All politicians bend the truth from time to time, some more than others. Often it’s a subtle process without major consequences. Last week, though, the Dutch State Secretary of Finance … Continue reading

November 18, 2018 · 1 Comment

The Nasty Four must show their real colours

When the OECD presented the final BEPS package in October 2015, with fifteen actions to address corporate tax dodging, I wrote a paper warning that this would accelerate the race … Continue reading

October 25, 2017 · 1 Comment

Meet Portugal, the new tax haven

A few weeks ago, law firm Henley & Partners promoted its citizenship-by-investment programmes in the Executive Focus section of the Economist, disguised as a job ad. This week, Athena Advisers … Continue reading

October 25, 2017 · 1 Comment

There is no link between tax rates and competitiveness!

The Netherlands just joined the race to the bottom in corporate tax. Repeating the mantra that lower tax is good for the investment climate and necessary to remain competitive, the … Continue reading

October 6, 2017 · 6 Comments