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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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January 24, 2019

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

Pressrelease

Sixty percent of the royalties that flow via the Netherlands go directly to tax haven Bermuda. Outgoing interest flows are diverted less often to tax havens: around 20 percent. In addition, some 25% of the outgoing interest flows to other conduit countries, such as Ireland, Luxemburg and Switzerland. In addition, a large share of dividends comes from these countries. The conditional withholding tax, planned for 2021, does not stop the financial flows from and to other conduit countries. The reason for this is that the conditional withholding tax only applies to countries with a statutory rate of the corporate income tax of 9 percent or less. That does not include Ireland, Luxemburg and Switzerland.

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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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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October 30, 2014

Shop till you drop those tax rates: Treaty shopping as a determinant for FDI stocks

Publication

This CPB Background Document supplements the CPB Discussion Paper 290 ‘Ranking the Stars - network analysis of bilateral tax treaties’ (van 't Riet & Lejour, 2014).

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July 7, 2014

Targeted advertising, platform competition and privacy

Publication

Targeted advertising can benefit consumers through lower prices for access to websites. Yet, if consumers dislike that websites collect their personal information, their welfare may go down.

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December 9, 2013

Financial Shocks and Economic Activity in the Netherlands

Publication

An analysis of the effects of financial shocks on economic development in the euro area and the Netherlands in particular.

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March 8, 2013

Returns to Communication in Specialised and Diversified US Cities

Publication

This CPB Discussion Paper documents and interprets the significance of communication for individual wages within cities with a diversified or specialised industrial structure.

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