Code
01N02617
Duration
01 January 2017 → 31 December 2023
Funding
Regional and community funding: Special Research Fund
Promotor
Research disciplines
-
Social sciences
- Law
- Metalaw
Keywords
multinationals
Coherent approach
Tax avoidance
Project description
Since the financial crisis tax evasion by multinationals is high on the agenda of many legislators. Repeatedly new anti-avoidance rules are enacted, without mutual coherence or final goal. This causes legal uncertainty and unnecessary costs for taxpayers and tax administrations. Therefore this proposal formulates a division of powers in light of targets formulated by the policy makers.