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…