International taxation

The Mongolian Millions: What Can We Learn From the Making of a Multinational Tax Avoidance Scandal?

Earlier this year, The Centre for Research on Multinational Corporations (“SOMO”; a Dutch NGO) issued a report about an international mining company they said had… Read More ›

The Integrity of the Tax System after BEPS: A Shared Responsibility

International tax law has become a hotly disputed topic in recent years. There is public outcry over the aggressive tax planning practices of multinational enterprises,… Read More ›

New Approaches to Tax and Welfare in Australia and Korea

Australia and South Korea share a surprising number of things in common, in spite of their differences, and this includes challenges and new approaches to… Read More ›

The EU’s Tax Blacklist – Why We Should Care Who Is on the List

On Tuesday morning, 5 December 2017, EU Finance Ministers will meet over breakfast to finalise their list of ‘uncooperative jurisdictions’ for tax purposes – or… Read More ›

A Fair Slice for Developing Countries: Some Policy Recommendations

At the time of writing, more than 100 countries are participating as Associates in the Inclusive Framework on Base Erosion and Profit Shifting (BEPS). More… Read More ›

Evaluating BEPS

Following the financial crisis and ensuing austerity, politicians discovered the problem of tax avoidance. On the corporate tax avoidance front, the OECD and G20 launched… Read More ›