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Recurring Resistance to Tax Treaty Arbitration as a Dispute Resolution Mechanism

The rise of globalisation has not only resulted in an unprecedented increase in cross-border trade, but also in the parallel escalation of disputes in the… Read More ›

Preparing for Self-Driving Vehicles: Impacts on City Financing

The next revolution in urban transportation is coming—autonomous vehicles (AVs). While the national governments in the US and Australia have considered the technological and safety… Read More ›

A Sugar Tax Will Benefit Our Most Disadvantaged Groups

For a long time, a major concern of the public health lobby’s proposed sugar-sweetened beverage tax has been that it would unfairly punish disadvantaged groups.… Read More ›

Using New Zealand Trusts to Escape Other Countries’ Taxes

Since 1988, the New Zealand income tax law allowed foreigners to use trusts established in New Zealand (referred to as “foreign trusts”) to avoid or… Read More ›

Consolidated Corporate Tax Base in the EU – An Intriguing Idea Which May Fail?

European corporate taxation is not harmonized. European multinational corporations that do business via subsidiaries and branches in EU member states have to deal with many… Read More ›