Abstract
Taxes have many aspects: legal, economic, moral etc. Focussing on only one of these aspects focusses misunderstanding of the current international debate on aggressive tax planning.
Translated title of the contribution | Taxes as Elephant |
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Original language | Dutch |
Pages (from-to) | 1-5 |
Number of pages | 5 |
Journal | NTFR: Nederlands Tijdschrift voor Fiscaal recht |
Volume | 17 |
Issue number | 8 |
Publication status | Published - 2016 |
Keywords
- ethics, aggressive tax planning,