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CPB analyses six tax treaties of the Netherlands with developing countries. These treaties are part of a tax network of more than 100 countries. CPB determines the tax burden on dividend, interest and royalty flows over... →

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... →

This paper uses the financial statements of special purpose entities (SPEs) for explaining the origin and destination of dividend, interest, and royalty flows passing the Netherlands. →

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. →

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. →