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The Resource Taxation and developments : effects of Dutch tax policy on taxation of multinationals in developing countries

Taxation and developments : effects of Dutch tax policy on taxation of multinationals in developing countries

Label
Taxation and developments : effects of Dutch tax policy on taxation of multinationals in developing countries
Title
Taxation and developments : effects of Dutch tax policy on taxation of multinationals in developing countries
Creator
Subject
Language
eng
Summary
This PhD thesis analyses effects of Dutch corporate tax policy on developing countries. The first chapter provides a general overview of positive and negative effects and includes a rough estimate of missed tax revenues in developing countries as a consequence of Dutch tax policy. After that, the analysis shows to what extent the negative effects are incoherent with Dutch development policy. The second chapter focuses on the reduction of dividend withholding taxes under bilateral tax treaties, a key aspect of Dutch tax policy. The chapter analyses in detail to what extent the Dutch tax treaty network results in treaty shopping, that is, foreign direct investment (FDI) diversion due to avoidance of withholding taxes by multinational firms. It includes a qualitative discussion of the negative effects for host countries that have a tax treaty with the Netherlands. The third chapter focuses on the absence of interest withholding tax on outgoing interest payments and describes how this affects the external and internal financing structures of multinationals. The fourth chapter assesses the relevance of various corporate tax avoidance strategies facilitated by Dutch tax policy for developing countries. It provides a quantitative description of the investment positions and income flows associated with different types of special purpose entities structures. It identifies individual developing countries (and some EU countries) that are relatively strongly affected by avoidance of dividend and interest withholding taxes. It also analyses corporate tax avoidance via royalty structures. Although this last part of the analysis is less comprehensive as a result of data limitations, it identifies some affected developing countries as well
http://library.link/vocab/creatorName
Weyzig, F
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • MNE
  • developing countries
  • tax policy
  • dividend withholding tax
  • tax treaty
  • interest withholding tax
  • tax avoidance
  • SPV
  • royalties
Label
Taxation and developments : effects of Dutch tax policy on taxation of multinationals in developing countries
Instantiates
Publication
Extent
221 p.
Isbn
9789491618710
Label
Taxation and developments : effects of Dutch tax policy on taxation of multinationals in developing countries
Publication
Extent
221 p.
Isbn
9789491618710

Library Locations

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