International tax cooperation is hard. Especially when it challenges national sovereignty. Sovereignty is close to heart for politicians. Taxation remains a cornerstone of the nation-state and of the social contract. Governments are not liable to relinquish absolute authority on tax matters. So, at least, the story goes. Indeed, the reality – and the associated perception – of taxation […]
Since the first number value systems were invented around 3400 BC, numbers have played a central role in human society. Arguably, though, they have never been more important than they are today. We fiend for data, quantities, statistics and numbers to an astounding degree. We live in an almost fetishised data-heavy society. This applies to the tax […]
On June 4, the OECD released public comments received on Action 15 of the OECD/G2o Base Erosion and Profit Shifting (BEPS) project, which concerns the development of a multilateral instrument for modifying bilateral tax treaties in order to implement treaty-related BEPS recommendations.