Publications

June 26, 2019

Dutch Shell Companies and International Tax Planning

This paper uses the financial statements of special purpose entities (SPEs) for explaining the origin and destination of dividend, interest, and royalty flows passing the Netherlands.

January 24, 2019

Conduit country the Netherlands in the spotlight

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.

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April 5, 2017

Optimal Tax Routing: Network Analysis of FDI diversion

The international corporate tax system is considered as a network and, just like for transportation, ‘shortest’ paths are computed, minimizing tax payments for multinational enterprises when repatriating profits. We include corporate income tax rates, withholding taxes on dividends, double tax treaties and the double taxation relief methods.

March 16, 2016

Tax bunching by owners of small corporations

In the Netherlands owners of small corporations face taxation of corporate, labour and capital income. Taxation of the latter may be deferred. We study their options for income shifting using bunching techniques.

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August 28, 2015

Network Analysis of Tax Treaty Shopping using dividend-based weights

Multi-national corporations can reduce their tax burden on repatriating foreign profits by using third countries, other than the home and host country of the investment, which have more favourable tax treaties.

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December 17, 2014

Potential benefits of tax inversion remain (huge): with the model and full country ranking

The recent actions of the US Treasury to reign in corporate tax inversions leave their rationale largely intact: the potential tax benefits of inversions remain unchanged and huge.

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October 30, 2014

Ranking the Stars: Network Analysis of Bilateral Tax Treaties

With a novel approach this paper sheds light on the international tax planning possibilities of multinationals.

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December 9, 2013

Welvaartsanalyse kinderopvang

This document is in Dutch, there is no English version.

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