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

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.

June 30, 2016

De politieke economie van de ombouw van de bpm: invoering en reparatie

Implementation of major tax reforms is practically impossible if political parties have not agreed on the subject in their government agreement. This is shown in the study on ‘The political economy of tax reform’ by...

March 16, 2016

Tax bunching by owners of small corporations

In the Netherlands owners of small corporations face taxation of corporate, labour and capital income. Taxation of the latter may be deferred. We study their options for income shifting using bunching techniques.

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