Leonard Wagenaar (EY UK) – the art of making tax posts

<p> </p><h2>The art of LinkedIn posts</h2><p>Probably what makes Leonard even more unusual and interesting to follow is that he has a degree in philosophy and one in history. And one can feel that <a href="https://www.linkedin.com/in/leendertwagenaar/" target="_blank">his posts on LinkedIn</a> are stand out, like small pieces of art, linked to music, languages, travels, etc. For example, he made <a href="https://open.spotify.com/user/leendertw?si=5a85006c46a24865" target="_blank">playlists on Spotify</a> on BEPS, on DAC6, on <a href="https://open.spotify.com/playlist/6PHqO8lQEp46pO4PwBW5v1?si=0d1fff4766874e4f" target="_blank">taxation of the digital economy</a>.</p><h2>Two rules of Dutch CIT</h2><p>Leonard likes the Dutch tax code, because it’s short. Basically, the CIT system boils down to two main rules. First, all profits coming from a business should be taxed. Second, you should follow the best market practice on allocating two different years. Because of those simple rules the whole infrastructure grew around that, starting from WWII. Lately the situation has changed there where an opinion of a tax advisor is potentially suspicious of a tax avoidance.</p><h2>The importance of being fully present</h2><p>Mindfulness is the recipe Leonard suggests to combine both being good at work and at home for the family. People have different ways of achieving that. Leonard tried meditation, but he realised it was not for him. Leonard also generously shared his feelings how one may look for inner peace or paradise as was suggested in the epic movie <a href="https://youtu.be/7vSsx1RkGls" target="_blank">the Beach</a>. He beautifully says that it’s like walking in a forest and suddenly finding an open place within it. At the end of the chat Leonard relates the same importance of being present in relation to meaning of life – when life happens, are you around or just making plans or doing something else that is not that important?</p><h2>Good for advisors, but not for the society</h2><p>The global tax changes just make things