Legal research in international and EU tax law 201

International tax law is facing a fundamental overhaul. Following an increasing unease among citizens and governments with respect to the way in which multinational companies are taxed on their income, the OECD started its well-known project on 'Base Erosion and Profit Shifting' and 'Aggressive Tax Planning'.

The debate around these concepts raises many questions which may vary substantially from one another in character. What is the task of law schools in the BEPS debate? It is the purpose of the present inaugural lecture to structure the way in which legal scholarsmay approach the issues, where necessary with the help of scholars from other disciplines.