Lean, clean, and green? An appraisal of the Asian Infrastructure Investment Bank’s green approach to infrastructure projects. How environmentally sustainable is infrastructure development? Abhinand Siddharth, Martin Dabrowski, Siddharth Trakroo and Vinícius Souza • July 04, 2022
The time it takes to update tax treaties? The case of the Netherlands In our previous blog, we looked into how long OECD founding member countries take to update their (bilateral) tax treaty networks. In the present blog, we will look at the case of the Netherlands. Mees Vergouwen and Dirk Broekhuijsen • October 19, 2021
The time it takes to update tax treaties? Updating the bilateral tax treaty network has been described as time-consuming. The present empirical study looks into how time-consuming this is and concludes that it takes, on average, 18.58 years. Mees Vergouwen and Dirk Broekhuijsen • October 12, 2021
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? Irma Johanna Mosquera Valderrama • March 12, 2019
Big data and taxes – the next big thing or a big mistake? This blog explains how the trendy concept of Big Data is used in the context of taxation. There's a general perception that the more data companies reveal, the more difficult it will be for them to shift profits using sophisticated tax planning strategies. Aleksandra Bal • October 09, 2014
A deliverable that fails to deliver results This note presents the author’s personal views on the OECD final report on BEPS Action Item 1 “Addressing the Tax Challenges of the Digital Economy”. Aleksandra Bal • September 25, 2014
Tax treaties and the interpretive effect of protocols Can protocols have influence on the interpretation of tax treaties, particularly in the situations where the interpreter is faced with interpretive (soft law) material adopted after the conclusion of a tax treaty? Dirk Broekhuijsen • November 16, 2012