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This article analyses the recent rulings from the European Court of Justice in two Danish cases and examines their possible impact on international tax avoidance. →

This article analyses the recent rulings from the European Court of Justice in two Danish cases and examines their possible impact on international tax avoidance. →

This article analyses the recent rulings from the European Court of Justice in two Danish cases and examines their possible impact on international tax avoidance. →

Nederland wil in 2021 een voorwaardelijke bronbelasting invoeren op uitgaande rente- en royaltystromen naar laagbelastende landen. Op verzoek van het ministerie van Financiën analyseert het CPB in deze notitie de... →

Nederland wil in 2021 een voorwaardelijke bronbelasting invoeren op uitgaande rente- en royaltystromen naar laagbelastende landen. Op verzoek van het ministerie van Financiën analyseert het CPB in deze notitie de... →

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. →

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. →

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. →