Maarten van 't Riet

wetenschappelijk medewerker, Sector 1 Publieke financiën
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+31 6 46357284 M.van.t.Riet@cpb.nl
Centraal Planbureau

Bezuidenhoutseweg 30
2594 AV Den Haag


Publications

December 19, 2019

Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?

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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November 11, 2019

Netwerkanalyse van een Nederlandse voorwaardelijke bronbelasting op renten en royalty’s

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...

June 26, 2019

Dutch Shell Companies and International Tax Planning

This paper uses the financial statements of special purpose entities (SPEs) for explaining the origin and destination of dividend, interest, and royalty flows passing the Netherlands.

January 24, 2019

Conduit country the Netherlands in the spotlight

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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April 5, 2017

Optimal Tax Routing: Network Analysis of FDI diversion

The international corporate tax system is considered as a network and, just like for transportation, ‘shortest’ paths are computed, minimizing tax payments for multinational enterprises when repatriating profits. We include corporate income tax rates, withholding taxes on dividends, double tax treaties and the double taxation relief methods.