The end of an era: Luxembourg ends its banking secrecy On 10 April 2013 Luxembourg announced that it will end its banking secrecy as of 1 January 2015. But what are the tax effects of this decision? Lodewijk Wisse • May 13, 2013 • 4 comments
From Starbucks to Google: the position of the Netherlands in the international debate on tax evasion In the public debate on tax evasion and the role of the Netherlands, the Dutch cabinet now publicly supports multilateral initiatives on tax and development and is considering renegotiating tax treaties with developing countries. Lodewijk Wisse • January 31, 2013
Management and consulting services under the UN Model Tax Convention This Leiden Law Blog handles the relevance of the taxation of cross-border management and consulting services under the UN Model and the Dutch approach to this. Lodewijk Wisse • October 19, 2012 • 5 comments
Source state taxation in model tax treaties In this Leiden Law Blog the main difference between the UN Model and the OECD Model is described. Lodewijk Wisse explains why the difference in application of the source state taxation principle in both Models is still relevant. Lodewijk Wisse • June 01, 2012 • 2 comments
