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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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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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May 27, 2015

Bilaterale investeringsverdragen

Publication (in Dutch only)

Een CPB Notitie over de effecten van bilaterale investeringsverdragen (ibo’s) op directe buitenlandse investeringen (dbi), en op investeringen naar ontwikkelingslanden in het bijzonder.

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January 16, 2015

The Regional Impact of Bilateral Investment Treaties on Foreign Direct Investment

Publication

We examine the impact of bilateral investment treaties (BITs) on bilateral FDI stocks using extensive data from 1985 until 2011.

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December 17, 2014

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

Publication

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.

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October 30, 2014

Ranking the Stars: Network Analysis of Bilateral Tax Treaties

Publication

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

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May 22, 2014

Toelichting CPB-onderzoek opbrengsten introductie euro

Publication (in Dutch only)

Feiten op een rij. Dit in verband met het interview van voormalig CPB-directeur Teulings over de Europese Munt Unie.

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February 3, 2014

The Foreign Investment Effects of Tax Treaties

Publication

We examine the impact of bilateral and multilateral tax treaties on bilateral FDI stocks in 34 OECD countries.

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November 27, 2013

The duration of Dutch export relations: decomposing firm, country and product characteristics

Publication

Using Dutch transaction-level data on international trade we find that the intensive margin drives Dutch trade growth year by year. After 6 years, new trade relations cover about 50 percent of Dutch exports.

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