03 January 2023
The Transfer of Ownership in the ‘Patagonia Case’
September 15th 2022 was a big day for the climate movement. The owner of Patagonia – a large multinational corporation producing wearables – transferred 98% of his shares (worth 3 billion dollars) to the newly established Holdfast Collective, a foundation aimed at fighting climate change. Are we at the dawn of a new type of capitalism, where profit is made to work for nature rather than against it? Continue reading >>
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03 May 2016
Tax Transparency: too little, too late
As far as individuals are concerned, international problems can be tackled through increased tax cooperation and transparency. As to corporations, on the other hand, taxing multinational groups at arm’s length together with an increase of tax cooperation would not solve the problems of global tax law. In this case, the problem lies in the structural principles behind international taxation of multinational groups and, therefore, a reaction based only on tax transparency is clearly insufficient. Continue reading >>
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02 May 2016
Leaked Transparency and Whistleblowers
The ability of organisational insiders to speak up and disclose information in the public interest is at the core democratic values. It seems paradoxical then to punish and prosecute those who actively practice them. The time is ripe to establish a legal framework with clear requirements for protected disclosure that affords a wide protection to individuals who expose wrongdoing in the public interest. Continue reading >>27 April 2016
Tax Evasion and Human Rights
The United Nations Covenant should be interpreted to prohibit state mandated bank secrecy, which facilitates tax evasion by wealthy residents of the developing world. In other words, bank secrecy laws of Lichtenstein, Panama, and Switzerland, for example, violate internationally recognized human rights. Continue reading >>
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26 April 2016
Why Transparency Alone Will Not Suffice To Fight Tax Evasion
I am skeptical about the effectiveness of a shift towards more transparency. I do not believe that this could help overcoming the growing gap between legality and legitimacy in international tax law. Especially, I do not see how the gap can be reduced by making taxpayer information public. Or better, I do not believe this is the right path that States should pursue. Continue reading >>26 April 2016
Privacy and Tax Evading
Privacy, at least with respect to taxes, is the shield of the villains. The legal or constitutional issue should not focus on preventing the flow of information but rather on the way the informed uses the information. Continue reading >>
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25 April 2016
Panama Lessons: Less Privacy, More Tax Justice
Information is the new currency of international tax policy. Countries have successfully developed techniques and strategies to enhance the flow of tax-relevant information across borders. This shift requires adaptations with respect not just to human rights but to democracy: Lawyers should reconsider the traditional core of parliamentary power to tax. Democratic assent to the imposition of taxes needs to be informed consent. As long as lawmakers cannot assess the economic impact of existing and new tax rules in a global environment, lawmaking is a blind flight. Continue reading >>
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04 April 2016