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