Prof. Dr Hans van den Hurk

Tax Planning, Ethics and Our New World

 “In this article, the author focuses on a few examples from the past few months where taxpayers have been strongly criticized about their behaviour with regard to taxes. The author will analyse these instances and explain why ratio­nality and emotions are being mixed up, mainly due to the blame on multinationals, but also due to the fact that the castigation of sportspersons and artistes seems to have become a new pastime.

The author’s intention is to make the tax world aware of what is going on outside the tax world, as the international tax debate is currently being held outside the tax world, and how this will affect the future of countries and com­panies. Being a university professor, the author feels it is his moral obligation to challenge any development which moves the new post-BEPS tax environment away from the ideal one. He hopes that, in the future, people will also pay attention to the other (non-technical) aspects of interna­tional taxation.”

Source: IBDF Bulletin for International Taxation February 2018©