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How Fake News and Emotions Determine the Future of Corporate International Tax

  • Hans van den HurkEmail author
Chapter

Zusammenfassung

Our world is changing. New international tax rules are being published around the globe on a daily basis. Countries often take positions which will without doubt lead to disputes for companies. The OECD BEPS rules were once developed to create a more honest tax system. They now seem to have exceeded that target by shifting from dishonest for countries due to all kind of tax avoidance structuring by companies in the pre-BEPS world to dishonest for companies due to divergence in implementation of new tax rules with double taxation as a consequence in the post-BEPS era.

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Copyright information

© Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature 2019

Authors and Affiliations

  1. 1.University MaastrichtMaastrichtNiederlande

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