Category: Sovereignty

  • The EU ‘no taxation’ thesis, no more?

    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 […]

  • The Paradise Papers should lead us towards a new global tax system

    Last week, I published an op-ed in Danish newspaper Politiken with my colleague Saila Stausholm. I reproduce it below, liberally translated, for those interested. Given the op-ed format, it naturally has certain limitations and a certain style that differs from my usual writings on this blog – so take that into account. Here we go: The Paradise […]

  • The quiet BEPS revolution: Moving away from the separate entity principle

    The quiet BEPS revolution: Moving away from the separate entity principle

    For the longest time, international law has treated multinational enterprises (MNEs) as consisting of separate, independent units, rooted in separate national jurisdictions. Apple’s US corporate headquarters is distinct from its Irish holding company, which is distinct from its local national subsidiaries – even though they are all part of the same multinational group. Their reporting compliance and tax liabilities are, […]