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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In his written answers to the European Parliament as well as orally during the hearing to establish his suitability to become first Vice-President of the European Commission, Commissioner Designate Frans Timmermans promises to ensure a common-sense test for all future legislation. I offer some legal...
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Last week Dutch Prime Minister Mark Rutte went on an economic mission to China, accompanied by a delegation of business people representing Dutch corporations. China’s presence as an economic and political power is increasing steadily. Its economic and financial potential is huge, not only in China...