Cynical International LawSymposium

A rule to catch them all

How European policies on combating abuse of rights in tax law aim at countering cynicism by non-state actors

One of the legal regimes where cynicism is most prevalent in the eye of the public is tax law. After the so-called ‘Panama Papers’ and ‘Paradise Papers’ public debate on fair taxation of companies was rekindled at the World Economic Forum 2019, where Rutger Bregman stressed that it is cynical when people talk about philanthropic engagement, equality and transparency, yet ‘almost no one raises the real issue of tax avoidance’. …