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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Current developments in the area of cross-country joint audits could reduce administrative burdens and enhance legal certainty. But, what are joint audits? This contribution shortly elaborates on the concept and the current developments of joint audits that could facilitate a cross-country concept...
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When Trump tweeted "See you in Court, the security of our nation is at stake" he was absolutely right, but not as he intended it to mean. Because yes, courts are essential for the security of (the citizens of) the state.
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On August 29, 2015, a group of European Ministers in Paris agreed to increase security on key international rail routes in response to the thwarted attack on a Thalys train that took place earlier in the month. Increasing various security measures in the aftermath of such an incident is perceived...
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The 2015 Migrant Integration Policy Index (MIPEX) update highlights and confirms the shift towards a restrictive migration and integration policy in the Netherlands. Overall, the Netherlands dropped to the eleventh place in the MIPEX ranking, down from the fifth in 2010.