Publications


March 5, 2024

Geopolitical decoupling and integration scenarios of global trade

The introduction of widespread trade restrictions between the West and both Russia and China (referred to as decoupling) precipitates significant short-term shifts in trade flows.

Container boat
October 10, 2023

Disentangling business- and tax-motivated bilateral royalty flows

Multinational firms pay for the use of intellectual property (IP). The IP-rights may be located in another country where the royalty income is taxable. This taxation may differ between countries which offers...

April 26, 2023

Netherlands benefits from international policy on tariff costs in value chains

Firms face various trade costs that affect their international competitiveness. These include not only direct tariffs on imports and exports but also less obvious indirect tariffs imposed at different points in the...

June 23, 2022

Economic interwovenness with China through trade: two sides of the same coin

This is apparent from a study by CPB and CBS on the economic interwovenness of the Netherlands and the European Union with China. The Netherlands and Europe benefit from trade with China, and vice versa. However, this trade also creates mutual economic dependence.

Trade with China
March 23, 2022

Analysis of international trade sanctions against Russia

Het effect van de huidige handelssancties tegen Rusland voor Nederlandse economie zijn op termijn beperkt. Bij een eventuele stop van de Russische energietoevoer kan Nederland indirect wel flink geraakt worden o.a. via internationale productieketens.

No title
October 12, 2020

Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands

As long as there have been taxes, people have tried to avoid and evade them. Interest in these phenomena has been fueled by the effects on public revenues, as well as on the distribution of wealth and income....

October 1, 2020

Dutch tax treaties and developing countries - a network analysis -

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...

December 19, 2019

Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?

This article analyses the recent rulings from the European Court of Justice in two Danish cases and examines their possible impact on international tax avoidance.

No title
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.