Title of research: 'Sharing the Pie', Taxing multinationals in a global market.
Promotor: Prof. A.J.A. Stevens
Issue. Today's international corporate tax regime operates arbitrarily, with corporate tax being a distortive tax triggering double taxation or non-taxation. The international tax regime is inconsistent with economic reality, since corporate taxation and economic reality do not align. This tax regime operates arbitrarily to the benefit or detriment of nationally or internationally active entrepreneurs. At the end of the day, this entails spill-over effects and welfare losses, with the result that the situation in our globalising economy worsens.
Question. The question arises as to whether a proper alternative for taxing multinational enterprises (MNEs) in a globalising economy can be modeled. Can we create something better? A proper model? In other words, how should corporate tax on corporate business income derived by publicly held MNEs be distributed between states and amongst taxpayers in a global market?
To determine what this type of international tax regime should look like, the qualitative research seeks to set forth a tax framework alternative to the one currently found in international taxation. The study aims to develop building blocks for an optimal approach towards taxing MNE-business income ('Tax Allocation 2.0'). It therefore departs from the starting point of not necessarily accepting the authority of currently applicable national, international, and European tax law. The research considers applicable law to serve illustrative rather than argumentative purposes.
Maarten (1979) obtained his LL.M. degrees at Utrecht University in 2005 (Dutch Civil Law and Tax Law, both cum laude). He currently works as a university researcher/lecturer at Erasmus University Rotterdam, and as a teacher at the University of Amsterdam. In combination with his academic work, Maarten works as a professional support lawyer at Loyens & Loeff N.V., a law firm based in Rotterdam, the Netherlands.