Een miljardenrotonde
Verbaasd sta ik te kijken naar de scherven naast de glasbak. De hals van een lege wijnfles, een paar puntige stukken glas en een heleboel groene splinters. Dat was toch … Continue reading
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
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
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