Latest blog articles
-
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...
-
After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to affect the tax domain. In this blog I will briefly focus on the area of fiscal state aid, i.e. the...
-
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...
-
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...
-
The dreaded “No Deal” is becoming ever-more plausible
With the summer holidays about to end, Brexit negotiations between the European Union and United Kingdom will resume in earnest. The question on everyone’s mind is simple: Will there be a deal or will the United Kingdom leave the European Union...
-
SMECC stands for School, Minimum standard, Education, Child-friendly policy and care-Continuum. Imagine SMECC as a flat drawing of a house. The regulatory backstop is the minimum standard in family litigation for competent parenthood – far on the horizon, however, a necessary fundament of human...
-
Roland Moerland spoke at Docfest about the bystander effect, empathy and agency, self-sacrifice and other remarkable features of the documentary City of Ghosts.
-
Asylum seekers usually do not cross borders with a bag of documents. They have lost their personal belongings or have been confiscated by smugglers. Oral statements are therefore the only proof of origin. (Dutch only)
-
As you may remember: in April 2016 the majority of the voters voted 'no' against the ratification act of this association agreement. According to the referendum a legislative proposal is needed as soon as possible in which the effects of the referendum will be arranged. (Dutch only)
-
The Maastricht Treaty marked the first step towards the establishment of the European Union (EU) as we know it today, after the Lisbon Treaty.