CPB analyses six tax treaties of the Netherlands with developing countries. These treaties are part of a tax network of more than 100 countries. CPB determines the tax burden on dividend, interest and royalty flows over... →
The Netherlands is an important link in the chain of diverting income flows: broader use of withholding taxes is necessary to combat international tax avoidance. →
This paper studies the impact of fi scal incentives on the choice of organizational form.To determine the fiscal incentive we construct the alternative before-tax income and simulate the tax incentive. →
In the Netherlands, major tax reform proposals sometimes are adopted and converted into policy, but often they are not. This CPB Policy Brief focuses on why this is so. →
