The Resource Belastingmaatregelen tegen NL doorsluisland, voldoende impact?

Belastingmaatregelen tegen NL doorsluisland, voldoende impact?

Label
Belastingmaatregelen tegen NL doorsluisland, voldoende impact?
Title
Belastingmaatregelen tegen NL doorsluisland, voldoende impact?
Creator
Subject
Language
eng
Summary
This article empirically examines the effectiveness of the proposed withholding taxes for interest and royalties. What is the volume of the dividend, interest and royalty flows through the Netherlands and what proportion originates from and/or goes to tax havens? The authors try to estimate the extent of the tax savings made by multinational companies through the Netherlands. They use data from the Dutch Central Bank (DNB) on special financial institutions (SFI). These are companies with a foreign owner, which are a link in the financial flows of multinational companies. There are approximately 15,000 SFIs and for an annually changing random sample of over a thousand large SFIs, DNB also collects the origin and destination of the financial flows. The foreign assets of this sample represent approximately two thirds (€ 2,860 billion) of the macro total in 2016 (€ 4,230 billion)
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 148 (2019), no. 7276 ; p. 228-231
http://library.link/vocab/creatorName
  • Lejour, A.M
  • Möhlmann, J.L
  • Riet, M. van 't
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • dividend withholding tax
  • royalties
  • interest
  • tax haven
Label
Belastingmaatregelen tegen NL doorsluisland, voldoende impact?
Instantiates
Publication
Label
Belastingmaatregelen tegen NL doorsluisland, voldoende impact?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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