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November 17, 2020

Belastingontduiking en vermogensongelijkheid

Inkeerregeling vergroot belastingopbrengst, ook op langere termijn.

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December 19, 2019

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

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.

No title
April 5, 2017

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.

August 28, 2015

Network Analysis of Tax Treaty Shopping using dividend-based weights

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.

No title
December 17, 2014

Potential benefits of tax inversion remain (huge): with the model and full country ranking

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.

No title
October 30, 2014

Ranking the Stars: Network Analysis of Bilateral Tax Treaties

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

No title