In this article, the authors examine the many facets of the UTPR (formerly known as the undertaxed payments rule) debate through the lens of an international law assessment.
This article addresses data protection including the automatic processing of personal and business data as a result of the flows of information and the digital trade. Nowadays, data is being... Show moreThis article addresses data protection including the automatic processing of personal and business data as a result of the flows of information and the digital trade. Nowadays, data is being collected, exchanged and used in small or large amounts by governments, international organizations and companies for medical, educational, social, industrial and tax purposes amongst others. The increasingly collection, exchange and use of data by companies and governments, calls for attention to the legal protection in the collection, exchange, use, monitoring and processing of this data. Furthermore, the use of big data also raises questions regarding the protection of privacy and also the safeguards in place for the data controllers among others. The main question of this article is are the instruments in the era of digital trade, internet governance and taxation sufficient to guarantee the privacy and data protection of individuals and business? In order to answer this question, this article will address the challenges and the instruments for the protection of the use of data and big data in three areas: trade and internet governance and taxation. Show less
The world is facing a new round of international tax competition that may result in a ruinous race to the bottom, undermining the fiscal capacity of states to respond to global challenges and to... Show moreThe world is facing a new round of international tax competition that may result in a ruinous race to the bottom, undermining the fiscal capacity of states to respond to global challenges and to implement the Agenda 2030. G20 leaders must take action to strengthen multilateral and cooperative approaches to taxation, curtail harmful tax competition and protect their own tax base as well as that of developing countries. Show less
Over the last decades, income inequality has increased globally. How do social policies affect this increasing trend? How do international trade and technological progress affect inequality? What... Show moreOver the last decades, income inequality has increased globally. How do social policies affect this increasing trend? How do international trade and technological progress affect inequality? What is the profile of income inequality in China? Based on quantitative analyses of determinants of income inequality, this study provides a number of new insights into these questions. Income inequality has increased in the last decades all over the world. Several factors seem to contribute to this trend. Very prominent amongst them is the rising primary income inequality. The dominant income inequality-reducing effect comes from the tax benefit system, which offsets two thirds of the total increase in inequality. Generally speaking, the transition of welfare states from a traditional to a social investment oriented system does not lead to lower income inequality or poverty. There is also no robust and significant relationship between international trade and technology changes on the one hand, and income inequality on the other. Determinants of inequality in China are different from those in developed countries. In contrast to the tax benefit system in rich countries, the fiscal system in China does not bring a lower level of income inequality. Another explanation is the household registration system. Show less
This book is about changing public values and perceptions of political corruption in an important period of Dutch history, between 1748 and 1813. It consists of three parts. Part one provides the... Show moreThis book is about changing public values and perceptions of political corruption in an important period of Dutch history, between 1748 and 1813. It consists of three parts. Part one provides the research question and discusses public values and public value dynamics, political corruption and administrative history. Part two connects these elements to the socio-political context of Dutch early modern public administration. Part three offers three case studies of scandals of political corruption, involving taxation and bureaucratization around 1750, patronage and nepotism in the 1770s and 1780s and corruption following the Batavian revolution of 1795. The cases uncover public values and assumptions of what was considered __good__ or __bad__ public administration and serve to assess change and continuity therein. In this way, the study shows how Dutch public morality evolved amidst fundamental political and social change in a period in which many of the modern foundations of Dutch government and administration were shaped. It therefore provides knowledge to assess origins and essence of current Dutch thinking on __proper__ public administration. The study also expressly aims to combine historical and social-scientific explorations and aims to contribute to developing methodological and theoretical avenues for further historical comparative research into changing public morality. Show less
De fiscale beleidsvrijheid van EU-landen is de afgelopen jaren flink ingeperkt en met dit onderzoek wordt duidelijk gemaakt hoe moet worden beoordeeld of de wetgever binnen de grenzen van het EU... Show moreDe fiscale beleidsvrijheid van EU-landen is de afgelopen jaren flink ingeperkt en met dit onderzoek wordt duidelijk gemaakt hoe moet worden beoordeeld of de wetgever binnen de grenzen van het EU-recht is gebleven. Daarnaast wordt onderzocht in hoeverre de soms forse kritiek op het Europese Hof terecht is. De conclusie is dat deze kritiek niet geheel terecht lijkt. Het onderzoek heeft geresulteerd in een toetsingsmodel aan de hand waarvan kan worden beoordeeld hoe de tegengestelde uitgangspunten van nationale fiscale soevereiniteit en het Europese vrije verkeer met elkaar moeten worden verzoend. Aangezien onverkorte uitvoering van één van beide beginselen zou leiden tot de non-existentie van het andere beginsel, moet het conflict tussen beide beginselen worden opgelost in een optimaliseringsproces. Waar ligt het punt waar beide beginselen zoveel mogelijk tot hun recht komen? Het model maakt het mogelijk op meer gefundeerde en gestructureerde wijze kritiek op het Hof te leveren. Bovendien kunnen fiscale beleidsmakers beter inschatten in hoeverre nieuw fiscaal beleid de Europese toets zal kunnen doorstaan Show less
