The Good Place or the Bad Place? The Ted Danson of International Tax: The OECD and its Claim to Fame, BEPS.

Abstract

The Good Place is a new Netflix – series. A fantastic sitcom with Ted Danson in an impressive lead role as (Arch angel) Michael. In the series Eleanor Shellstrop (Kristen Bell) has died and ends up – by mistake – in the Good Place. Michael explains how it works. All actions of people are valued with plus and minus points. At the end of your life, all plus and minus – points are added up and if you have a sufficient balance you end upon in the Good Place. Committing genocide is minus 434.484,45. Use of Facebook as a verb: minus 5,55. Remaining loyal to the Cleveland Browns plus 53,83 and remembering your sister’s birthday plus 0,04. One of the other indicators of really bad people is that they take off both shoes and socks in the plane. It is tempting to use this system to assess the current international tax system and the main actors in this play. We will focus primarily on the Ted Danson of international tax: the OECD and its claim to fame: BEPS. What would be the score of say Pascal St Amans?