Rasmus Corlin Christensen

Have we solved tax competition?

Does the global minimum tax mean the end of the race to the bottom? I review the emerging evidence.

March 26, 2025
A world without the “fuck you rule”?

Trump only hates parts of the global minimum tax, he can’t simply kill those parts of the global minimum tax, and killing those parts won’t kill the global minium tax entirely. Probably.

January 21, 2025
The Show Must Go On

The US and Europe are locked in a dispute over how to tax Big Tech. Can the OECD’s ambitious global tax treaty resolve the issue, or will it sink like the Titanic? In this blog post, I discuss the history of the dispute, and the challenges and prospects of the complex negotiations.

October 17, 2023
A Little Rule with Big Impact

Exploring the unexpected ‘canary in the coal mine’ of international taxation: the undertaxed profits rule. This small part of the global minimum tax agreement could revolutionize tax and sovereignty in surprising ways.

June 13, 2023
Breaking bad? Justifying tax practice in a moral grey zone

In a world where tax professionals face growing scrutiny, this blog post explores their justifications and legitimization strategies. Will the future lead to a “brave new world” or continue down a path of “breaking bad”? Dive into the moral grey zone of tax practice with me.

April 14, 2023
The EU ‘no taxation’ thesis, no more?

“It’s the end of the world as we know it, and I feel fine“. Pedants will argue these are lyrics from a song by American rock band R.E.M, but I swear I heard the words blowing across the Baltic Sea, all the way from Magdalena Andersson’s offices in the Swedish Riksdag in Stockholm. No doubt…

October 2, 2022
UN-doing the OECD’s global tax dominance?

For a couple of decades now, debates over the which international organisation should be in charge of organising global tax policy-making have ebbed and flowed, every once in a while heating up and surfacing in global political discussions, then fading back into isolated debates amongst selected tax stakeholders. The classic dichotomy is one where the…

November 25, 2021
EU’s kamp mod skattely skal gentænkes fundamentalt

Indlægget er originalt bragt i Børsen. Onsdag d. 17. februar kunne man læse her i avisen, at EU fører en “forvirret og ineffektiv” kamp mod skattely. Og det er fuldstændig rigtigt: Der er behov for, at EU’s kamp mod skattely gentænkes helt fundamentalt. Desværre skorter det – på trods af en frodig diskussion med både…

October 5, 2021
Hvilke udfordringer skaber skattely?

Denne tekst er tidligere udgivet af OmFinans i 2017. Hvad er det for nogle udfordringer, som fænomenet ”skattely” skaber for og i et land som Danmark? Det, som der typisk er mest fokus på, er det økonomiske omfang – hvor mange skattekroner er det præcist, vi går glip af hvert år på grund af skattely?…

October 1, 2021
Hvad er omfanget af skattely?

Denne tekst er tidligere udgivet af OmFinans i 2017. Hvor stort er problemet med skattely egentligt? Hvor omfattende er den finansielle gemmeleg? Og hvor mange skattekroner går Danmark hvert år glip af? I sagens natur ved vi det ikke præcist, da aktiver i skattely netop er beskyttet af uigennemsigtighed. Men ved at analysere hvor meget,…

October 1, 2021