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Almost every day you can pick up a newspaper and see the word tax in the headlines. So why has the issue of corporate tax become so contentious? We met with Wilbert Kannekens from KPMG, and asked him to explain. Well I think we first need to answer a simple question. And that’s a question I will admit even tax professionals like myself don’t often consider… and the question is: What is tax? Of course, we can find the definition in the dictionary but the dictionary only tells half the story. In reality, the definition of tax is better understood through a tax-payers relationship to it. What do people get for their money? People living in China, for example, may have a completely different view of taxation to people living in France or Germany. The nation’s cultural background and history will surely influence the way people see the role and the responsibility of the government. However, I do believe that tax around the globe can be defined by three general characteristics. Firs