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By Oliver R. HOOR, Keith O’DONNELL, Atoz *
I. Introduction
On 7 December 2016, the European Network on Debt and Development (Eurodad) released a report entitled “Survival of the Richest: Europe`s role in supporting an unjust global tax system 2016” which was produced by NGOs in countries across Europe. At the core of the report is the accusation that the number of Advance Pricing Agreements (APAs), referred to as secret “sweetheart deals” in the report, significantly increased over the last years.
The key messages of the report have been much-cited in newspapers in Luxembourg and across the globe. Unfortunately, the journalists covering the topic merely relied on the information provided in the executive summary of the report without...
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