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The Resource Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries

Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries

Label
Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries
Title
Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries
Creator
Subject
Language
eng
Summary
This report offers a detailed review of tax systems in developing countries including the role of corporate taxation of multinationals, the various international pathways for tax avoidance by multinationals, the facilitating role of tax treaties and treaty shopping in this regard and the likely negative consequences for developing countries' tax revenues and their economies. It is based on a detailed analysis of anonymised micro (company) data of the Dutch Central Bank (DNB) and other public sources. The author provides a balanced appreciation of the implications of profit shifting via tax treaties. He shows that the negative effects on tax revenues can be substantial but also can vary considerably between individual developing countries, depending on their international profiles, the presence and content of their bilateral tax treaties and their own tax systems and institutional capacities
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/meetingName
Weyzig, F
Series statement
IOB Study
Series volume
no. 386
http://library.link/vocab/subjectName
  • tax policy
  • financing
  • MNE
  • tax treaty
  • treaty shopping
  • tax avoidance
Label
Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries
Instantiates
Publication
Extent
108 p.
Isbn
9789053284476
Label
Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries
Publication
Extent
108 p.
Isbn
9789053284476

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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