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
Resource Information
The item Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Extent
- 108 p.
- Isbn
- 9789053284476
- Label
- Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries
- Extent
- 108 p.
- Isbn
- 9789053284476
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Evaluation-issues-in-financing-for-development-/RMCowpu4a2Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Evaluation-issues-in-financing-for-development-/RMCowpu4a2Q/">Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Evaluation-issues-in-financing-for-development-/RMCowpu4a2Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Evaluation-issues-in-financing-for-development-/RMCowpu4a2Q/">Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
