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August 28, 2015

Network Analysis of Tax Treaty Shopping using dividend-based weights

Publication

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.

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April 9, 2015

Beschrijvende statistiek DGA’s

Publication (in Dutch only)

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.

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