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December 19, 2019

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

Publication

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.

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January 24, 2019

Conduit country the Netherlands in the spotlight

Publication

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.

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