Project 1: The Relevance of the OECD Two Pillars to the Asymmetric Tax Treaty Problem

The "asymmetric tax treaty problem" is a circumstance in which a bilateral income tax treaty concluded between a capital importing and a capital exporting country restricts the taxing rights of the former. This is a problem of particular concern to developing countries. A major recent reform of the "international tax system" is the "Two Pillars" led by the OECD. This paper assesses whether the "Two Pillars" address the asymmetric tax treaty problem, and argues that they are of limited relevance to this problem.

Project 2: The Size of Income Tax Law

This short paper investigates literally what its name suggests: the size of income tax law, ie how long the text of an income tax law is. This is particularly interesting (and amusing) when different countries are compared. One wonders why income tax laws of some countries include thousands of pages and millions of words, whilst other countries manage to keep their income tax laws to a fraction of that size. Of particular current relevance is a comparison between the size of income tax laws in developing countries and the size of various OECD documents.