P.O. Box 9520
2300 RA Leiden, NL-2300RA
Netherlands
Leiden University - Leiden Law School
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corporate social responsibility, international tax planning, tax avoidance, business ethics, tax morality, CSR
OECD Commentary, OECD Model, tax treaty interpretation, VCLT
International tax justice; Rawls
international taxation, BEPS, multilateralism, double tax treaties
international tax law, OECD Commentary, retroactive effect, tax treaties, intertemporal effects, intertemporality, legal certainty, taxpayers
international tax, oecd, mli, multilateral, customary law
