Multinationals betalen voor het gebruik van intellectueel eigendom (IE), zoals patenten en logo’s. De rechten daarvan kunnen zich in een ander land bevinden en over de inkomsten van de IE-rechten moet belasting... →
Multinational firms pay for the use of intellectual property (IP). The IP-rights may be located in another country where the royalty income is taxable. This taxation may differ between countries which offers... →
As long as there have been taxes, people have tried to avoid and evade them. Interest in these phenomena has been fueled by the effects on public revenues, as well as on the distribution of wealth and income.... →
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. →
Nederland wil in 2021 een voorwaardelijke bronbelasting invoeren op uitgaande rente- en royaltystromen naar laagbelastende landen. Op verzoek van het ministerie van Financiën analyseert het CPB in deze notitie de... →
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. →
