Prof. Dr Hans van den Hurk
“Even in the face of opposition to tax evasion and tax avoidance from a rising number of states, more and more other states are trying to create all kinds of agreeable tax incentives to attract more companies. The result is a deadlock. The President of the European Council, Van Rompuy, talks about a trillion euro in revenue losses.1 More and more citizens are turning against companies and governments that permit or take advantage of massive tax reductions. This article takes a closer look at all these developments.”
Source: IBFD – BULLETIN FOR INTERNATIONAL TAXATION. JANUARY. 2014