Capabuild

Taxes

DUTCH PROFESSOR: ‘Capabuild comes to the rescue, avoiding an important flaw in BEPS’

Recently, Professor Peter Kavelaars wrote a column in a Dutch tax journal (WFR 2021/139) addressing the bias ofexcessive focus on BEPS. He pointed out that developing countries are not really taken seriously under the BEPSprogram. Such is, in his view, not surprising since – despite its G-20 mandate – the OECD drives the BEPS project,and …

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The Case for a Quadripolar World

According to the conventional wisdom, the twenty-first century will be characterized by the global shift from American hegemony to Sino-American rivalry. But a bipolar international order is neither inevitable nor desirable, and we should start imagining and working toward alternative arrangements. CAMBRIDGE – Having diminished America’s global role while refusing to accept China’s growing clout, …

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Designing Vaccines for People, Not Profits

For all the hope spurred by announcements of demonstrated efficacy in multiple COVID-19 vaccine candidates, there is still a long way to go to deliver on the promise of a universal, freely available “people’s vaccine.” As matters stand, national and private interests are trumping the principle of health justice. LONDON – Recent announcements of demonstrated …

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Tax Treaty Negotiations: Myth and Reality

Tax treaties are the building blocks of the international tax regime. There are currently over 3000 tax treaties that regulate the lion’s share of cross-border investment. They are largely fashioned after a single model reflecting an increasing convergence of international tax norms. Despite this convergence, and despite the passing of nearly a century from when …

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