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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What we witness now shows resemblances with the new Turkish and the Russian presidential model: the president has executive powers but is also largely supported by his parliament, banning or disabling the effect of balances of power through their checks and balances.
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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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May the US President appoint his son in law as advisor to the White House? For quite a lot formal appointments the President needs the advice and consent (permission) from the senate, but not here. Is it permissible?
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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.