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By Wim Piot, partner, Tax Leader, PwC Luxembourg and Caroline Goemaere, director, BEPS Leader, PwC Luxembourg
The stories in the press about the tax minimisation strategies of well-known groups show no signs of ending. Whether international businesses have a moral obligation to pay a “fair share” of taxes is a question that has moved from the fringe to the mainstream since the financial crisis of the last decade. National leaders are happy to see this debate high on the agenda at a time of hard-to-shift public deficits. Many politicians – and tax authorities – welcome the crusading zeal with which pressure groups and some parts of the media are now approaching the subject of international tax planning. Does this mean that the world of the tax adviser is seeing...
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