Belastingen als olifant

Translated title of the contribution: Taxes as Elephant

Research output: Contribution to journalArticleProfessional


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.
Original languageDutch
Pages (from-to)1-5
Number of pages5
JournalNTFR: Nederlands Tijdschrift voor Fiscaal recht
Issue number8
Publication statusPublished - 2016


  • ethics, aggressive tax planning,

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