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Inkeerregeling vergroot belastingopbrengst, ook op langere termijn. →

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. →

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. →

Het algemene beeld is dat DGA’s en hun bedrijven gevoelig zijn voor fiscale prikkels. Wij vinden fiscaal gemotiveerde pieken in de verdeling van het gebruikelijk loon en de box 1-grondslag. →

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