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Join TAX|FIN for a lunchtime lecture with Dr. Coen Maas, Visiting Researcher at Harvard Law School, Assistant Professor at Leiden Law School (the Netherlands), and law clerk at the Supreme Court of the Netherlands.
Over the last centuries, concepts of fiscal freedom proved responsive to social, economical, and political developments. During the American Revolution, what it meant for taxpayers to be free was quite different from what it meant in the first decades of the twentieth century. These changes in political thought are clearly reflected in contemporaneous legislation, case law, and agency policies. In more recent years, the global financial crisis sparked new debates about multinational tax avoidance, triggering a plethora of legislative and executive responses aimed at the restriction of tax minimization strategies employed by multinational enterprises. What impact did these developments have on judicial concepts of fiscal freedom so far? Dr. Maas will make a comparison between recent case law from the US and the Netherlands.
Lunch will be served.