leonard wagenaar.jfif

Leonard Wagenaar

Director EY

Leonard Wagenaar is a director in international tax and transaction services at EY UK.

Published by this author:

Transfer Pricing

Blinded by finance: international tax has a money problem

The BEPS project has seen the arm’s-length principle shift its focus to where human activity takes place, but Leonard Wagenaar questions if this is sustainable in a financialised world

Leonard Wagenaar, November 14 2024
Direct Tax

The clash for new principles of international tax

Pillar one’s efforts to reconcile clashing principles on allocating business profits may be admirable but the OECD’s project lacks a long-term vision, argues Leonard Wagenaar

Leonard Wagenaar, August 14 2024