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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. →

Op verzoek van de Tweede Kamerfractie van de SP zijn de budgettaire effecten bepaald van een aantal varianten van de vermogensbelasting en vermogenswinstbelasting. →

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. →

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. →

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

Het ministerie van Financiën heeft het CPB gevraagd “om de economische effecten van de winstbox in kaart te brengen, zodat alle voor- en nadelen van de winstbox zorgvuldig tegen elkaar kunnen worden afgewogen.” →

This document is in Dutch, there is no English translation. →

At the request of the Lower House of the Dutch Parliament, CPB Netherlands Bureau for Economic Policy Analysis (CPB) conducted a second-opinion survey on the report ‘The Netherlands & The Euro’ by Lombard Street Research. →