developing countries

Tax Law and Economics

Toolkit for the design and effective implementation of General Anti Avoidance Rules (GAARs)

A new toolkit has been developed that provides governments with guidance for dealing with aggressive tax planning schemes and for designing, implementing, and interpreting GAARs.

Tax Law and Economics

The EU standard of tax good governance vis-a-vis non-EU countries including developing countries

The EU standard of tax good governance was introduced to tackle tax fraud and evasion by companies and individuals and as a pre-condition for third (non-EU) countries that receive EU development aid and conclude agreements with the EU.

Public Law

Avoiding doom and gloom

Is there an equitable balance between the efforts of developed and developing countries in averting worst case scenario as highlighted in the 2021 IPCC report?

Global tax governance in the G20 and the OECD: What can be done?

What does the current proposals of the OECD/G20 says about Global Tax Governance?

Tax Law and Economics

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.

Tax Law and Economics

Existing tax treaty principles questioned by India

In a recent letter, India has expressed its doubts with respect to an UN recommendation that tax treaty guidelines developed by the OECD are to be followed. This puts in doubt the applicability of some internationally accepted tax treaty standards