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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. →

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

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

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