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
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