Latest blog articles
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The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
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In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
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Income tax rules are under great pressure internationally, because multinational enterprises, such as Apple, Facebook and McDonald’s, and rich individuals, such as Messi and Ronaldo, avoid or evade taxes. In addition to that, the legitimacy of these rules can be questioned, because the OECD – an...
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The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. (Dutch only)
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In his decision of September 7th 2017 the State Secretary for Finance approves that under the tax agreements of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates the exemption method is applied. (Dutch only)
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The 30%-facility is regularly discussed in both case-law and politics. The facility is currently under pressure and facing turbulent times. With a potential abolition, which may become reality, particular attention must be paid to the effects and possible alternatives. This blog is only available in...
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It is not that listening to the electorate is wrong. It is not wrong either to build a campaign on perceived wishes of the electorate. Trying to win an electoral campaign either, is wrong.
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What exactly are the legal instruments for the EU according the measures that have been introduced recently with regard to the constitutional court and in terms of the media law. This article is only available in Dutch.
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Legitimacy in the political sense can be defined as an inquiry into the justification for the exercise of public authority. Or put differently: it is the reason why I, being part of society, should accept laws and regulations that bind me.
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The day after the “Brexit”-referendum, with a majority of 51.9% voting to leave the European Union, some speak of the success of democracy (“the people have spoken”). Already, there are calls for referenda in other countries to let the people speak there, too. This suggests that independently of our...