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 |
|---|---|
| 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,