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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.

No title
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.

No title
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.

No title
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.

No title
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.

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.

August 28, 2015

Network Analysis of Tax Treaty Shopping using dividend-based weights

Multi-national corporations can reduce their tax burden on repatriating foreign profits by using third countries, other than the home and host country of the investment, which have more favourable tax treaties.

No title
August 28, 2015

Network Analysis of Tax Treaty Shopping using dividend-based weights

Multi-national corporations can reduce their tax burden on repatriating foreign profits by using third countries, other than the home and host country of the investment, which have more favourable tax treaties.

No title
January 16, 2015

The Regional Impact of Bilateral Investment Treaties on Foreign Direct Investment

We examine the impact of bilateral investment treaties (BITs) on bilateral FDI stocks using extensive data from 1985 until 2011.

No title
January 16, 2015

The Regional Impact of Bilateral Investment Treaties on Foreign Direct Investment

We examine the impact of bilateral investment treaties (BITs) on bilateral FDI stocks using extensive data from 1985 until 2011.

No title