Author: Bob Michel

United Nations building in Geneva with rows of international flags
BLOG

How the UN Model Tax Treaty shapes the UN Tax Convention behind the scenes

By Bob Michel ■ 9 July 2025 ■ 8 min READ
REPORT

The 2025 update of the UN Model Tax Convention

By Bob Michel
9 July 2025
BLOG

The Financial Secrecy Index, a cherished tool for policy research across the globe

By Bob Michel ■ 3 June 2025 ■ 9 min READ
World leaders pose for a group photo at COP29
BLOG

Breaking the silos of tax and climate: climate tax policy under the UN Framework Convention on International Tax Cooperation.

By Bob Michel ■ 9 December 2024 ■ 10 min READ
BLOG

EU public consultation on the Anti-Avoidance Directive

By Bob Michel ■ 7 November 2024 ■ 5 min READ
BLOG

Indicator deep dive: ‘Royalties’ and ‘Services’

By Bob Michel ■ 6 November 2024 ■ 7 min READ
REPORT

Submission to EU consultation on Anti-Tax Avoidance Directive (ATAD)

By Bob Michel, Florencia Lorenzo
6 November 2024
BLOG

Indicator deep dive: Public country by country reporting

By Bob Michel ■ 1 October 2024 ■ 5 min READ
REPORT

Proposal for ‘Business in Europe: Framework for Income Taxation’ (BEFIT): A wrong turn in the right direction

By Bob Michel, Alison Schultz, Lucas Millán
2 February 2024
A bitcoin coin lying on and partially covered by small black crystals
BLOG

EU ambition for DAC8 transparency on crypto is cut short by failure to think outside the OECD box

By Bob Michel ■ 25 May 2023 ■ 11 min READ
A row of EU flags
BLOG

The EU’s DEBRA proposal will do more harm than good due to flawed modelling and third country spillover

By Bob Michel ■ 11 May 2023 ■ 7 min READ
REPORT

The EU DEBRA proposal: An undesirable ACE up the EU Commission’s sleeve

By Bob Michel, Lucas Millán
11 May 2023