– Tyrants used to take the sons of defeated monarchs of neighboring countries hostage as an insurance against attempts to regain independence – he explains.
Malinowski argues that a similar approach is now being used with regards to the requirements to report the so-called “tax schemes”, where companies are obliged to inform the tax authorities on any case where lower tax rates were applied, but with no deadline for a decision on whether a particular application of a lower tax rate is justified.
