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Deze CPB Policy Brief onderzoekt de belastingdruk van degenen die voor de inkomstenbelasting (ib) als ondernemers kwalificeren (ib-ondernemers) en directeur-grootaandeelhouders (dga’s) en concludeert dat ondernemers zelden van rechtsvorm veranderen. →

Deze CPB Policy Brief onderzoekt de belastingdruk van degenen die voor de inkomstenbelasting (ib) als ondernemers kwalificeren (ib-ondernemers) en directeur-grootaandeelhouders (dga’s) en concludeert dat ondernemers zelden van rechtsvorm veranderen. →

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. →

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. →

With a novel approach this paper sheds light on the international tax planning possibilities of multinationals. →

With a novel approach this paper sheds light on the international tax planning possibilities of multinationals. →