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
International tax justice; Rawls
OECD Commentary, OECD Model, tax treaty interpretation, VCLT
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
