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October 10, 2023

Disentangling business- and tax-motivated bilateral royalty flows

Multinational firms pay for the use of intellectual property (IP). The IP-rights may be located in another country where the royalty income is taxable. This taxation may differ between countries which offers...

October 10, 2023

Belastinggemotiveerde royaltystromen: omvang van misgelopen belastingen

Multinationals betalen voor het gebruik van intellectueel eigendom (IE), zoals patenten en logo’s. De rechten daarvan kunnen zich in een ander land bevinden en over de inkomsten van de IE-rechten moet belasting...

April 26, 2023

Netherlands benefits from international policy on tariff costs in value chains

Firms face various trade costs that affect their international competitiveness. These include not only direct tariffs on imports and exports but also less obvious indirect tariffs imposed at different points in the...