Martijn Nouwen is an Assistant Professor in Tax Law at the University of Amsterdam (UvA) and Director of the Institute for Tax Transparency. His presentation will discuss the functioning and effectiveness of the political EU Code of Conduct in the fight against tax avoidance by multinational companies and against the facilitation thereof by harmful tax competition between Member States. He will argue that despite achieving impressive results in tackling harmful tax practices, there are still many forms of unfair tax competition that have not been addressed.
Martijn Nouwen’s dissertation analyzed the functioning and effectiveness of the political EU Code of Conduct, and its governing body: the diplomatic EU Code of Conduct Group, in the fight against tax avoidance by multinational companies and against the facilitation thereof by harmful tax competition between Member States. Its uniqueness lies in its empirical approach, by evaluating how the Group has operated in practice – from both a governance and output/result perspective – by analyzing more than 2,500 internal EU-documents obtained through FOI-requests, complemented with interviews with insiders. In addition to tax law, he used other relevant disciplines in his research – such as EU law, economics, and political science – to ensure a comprehensive approach. His dissertation concludes that the Group has achieved impressive results in tackling harmful tax practices, but also that many forms of unfair tax competition have not been adequately addressed. It contains recommendations for improvement. Nouwen shared his findings with members of national Parliaments and the European Parliament. Several media reported about his PhD-research (e.g., Trouw, Het Financieele Dagblad, NOS-Journal and Zembla). This political and societal attention encouraged policymakers to reform the Group.
Martijn Nouwen is an Assistant Professor in Tax Law (0.4 fte) at the University of Amsterdam (UvA) and Director of the Institute for Tax Transparency. His research and teaching focusses on (inter)national and EU tax law, with an emphasis on tax policy competition between countries, which is a major cause of unfairness in taxation of multinational companies. He obtained an LLM in both Dutch Tax Law and European and International Tax Law at the UvA. Before that, he graduated in Economics. In 2010, his master thesis was awarded the thesis prize of the Academy of Legislation (Ministry of Justice), as well as the thesis prize of the Dutch Tax Bar Association. In 2012, he started his academic career as a (part-time) PhD-researcher at the UvA. Next to that, he stayed in tax consultancy until 2020. In 2020, he obtained his PhD-degree for the dissertation ‘Inside the EU Code of Conduct Group: 20 Years of tackling harmful tax competition’, which is presently, after peer-review, being published by the IBFD in its Doctoral Series.