Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands
Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?
Dutch Shell Companies and International Tax Planning
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. →