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October 12, 2020

Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands

Publication

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. One prominent example of tax evasion is the hiding of wealth and income in tax havens. According to estimates by Zucman (2013), 8% of global financial wealth, or $5.9 trillion, is held in tax havens. During the global financial crisis of the late 2000s, the G20 countries vowed to tackle offshore tax evasion and proclaimed the end of the “era of banking secrecy”. In recent years, leaks containing confidential information from financial institutions as well as academic research investigating leaks and tax amnesties have confirmed the popular narrative that tax evasion is concentrated among the wealthiest in society (Alstadsæter, Johannesen and Zucman, 2018, 2019). This does not only affect public revenues, but also the measurement of wealth and income inequality.

October 1, 2020

Dutch tax treaties and developing countries - a network analysis -

Publication

CPB analyses six tax treaties of the Netherlands with developing countries. These treaties are part of a tax network of more than 100 countries. CPB determines the tax burden on dividend, interest and royalty flows over the network and computes the impact of diversion of these flows for withholding tax revenues. This analysis is at the request of the Policy and Operations Evaluation Department (IOB) of the Ministry of Foreign Affairs.

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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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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August 30, 2013

Bilaterale belastingverdragen en buitenlandse investeringen

Publication

This document is in Dutch, there is no English version.

August 30, 2013

De economische betekenis van bilaterale belastingverdragen

Publication

This document is in Dutch, there is no English version.