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This contribution identifies the main determinants and key persons that constituted the tax treaty policy of the Netherlands. This policy is rooted in the political chess games in 19th century mainland Europe. In this century, European states gained experience in negotiating trade and tax agreements. Not only were the Germans experts in divide and rule strategies; they also developed instruments that form the core of contemporary tax treaty law. Dutch tax treaty policy blossomed when the Netherlands opened tax treaty negotiations with Germany. Negotiations that followed an erratic course, making their mark on the notorious tax treaty policy of the Dutch. The Dutch legislator refined the tax system to support a fruitful tax treaty policy, focusing on becoming an intermediary state for international investment. However, the firm position of the Dutch on bank secrecy had thrown a spanner in the works. Finally, the erratic course of these early tax treaty negotiations inspired the League of Nations tax committees through some of their key members.

The authors response to Kevin Gaines' and Patricia Saunders' discussion of Left of Karl Marx: The Political Life of Black Communist Claudia Jones.
Claudia Jones

AbstractAlthough the application of tools and techniques to support environmental decision‐making is increasing within organizations, there is concern that they are not bringing the desired improvements in performance. A key reason is that tools/techniques need to be placed in context so that they also support the overall aims of the business. Within the ISO14000 series there are two techniques defined, auditing and life cycle assessment (LCA), but there are a growing number of tools and techniques that are outside the scope of the standards. For those in organizations tasked with implementing environmental improvements identifying appropriate tools and techniques can be a daunting task. A process identifying and aligning environmental tools and techniques within a business wide context is presented, supported by the results of a practical application over a two‐year period within a UK automotive supplier. The results from application suggest that this approach should be useful for other organizations. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment