The importance of the Netherlands
Javier Garcia-Bernardo
The University of Amsterdam
Nov 29th, 2016
Javier Garcia-Bernardo, Jan Fichtner, Frank Takes, Eelke Heemskerk
brazilian firms controlled by foreign companies
Reasons
- Located in the heart of Europe.
- Outstanding infrastructure.
- Highly educated and multilingual workforce.
(PwC / EY / DELOITTE / KPMG)
Reasons
- Located in the heart of Europe.
- Outstanding infrastructure.
- Highly educated and multilingual workforce.
- Developed trust and management services.
- Low taxes for R&D businesses.
(PwC / EY / DELOITTE / KPMG)
Reasons
- Located in the heart of Europe.
- Outstanding infrastructure.
- Highly educated and multilingual workforce.
- Developed trust and management services.
- Low taxes for R&D businesses.
- Beneficial tax regime to move profits across corporate structures:
- No tax on profits from subsidiaries/branches.
- No withholding taxes for interest and royalties.
- Large number of bilateral investment and tax treaties:
- Investor protection.
- Low/zero taxes on withholding dividend tax.
(PwC / EY / DELOITTE / KPMG)
Reasons
(PwC / EY / DELOITTE / KPMG)
The reason of this beneficial tax regime is to avoid double taxation.
The problem is that it can allow double no-taxation.
- Located in the heart of Europe.
- Outstanding infrastructure.
- Highly educated and multilingual workforce.
- Developed trust and management services.
- Low taxes for R&D businesses.
- Beneficial tax regime to move profits across corporate structures:
- No tax on profits from subsidiaries/branches.
- No withholding taxes for interest and royalties.
- Large number of bilateral investment and tax treaties:
- Investor protection.
- Low/zero taxes on withholding dividend tax.
our research
We look at which countries are used disproportionally in transnational ownership chains.
our research
We look at which countries are used disproportionally in transnational ownership chains.
- 200 million companies
- 70 million ownership relationships
- 10 million transnational chains
THE Netherlands is a key actor in many CORPORATE chains
including those ending in offshore financial centers
@uvaCORPNET // @javiergb_com
corpnet.uva.nl
conclusions
The Netherlands is involved in an enormous number of corporate structures that do not end in offshore financial centers.
The Netherlands is involved in an enormous number of corporate structures that end in offshore financial centers.
The role of the Netherlands in corporate structures
By Javier GB
The role of the Netherlands in corporate structures
The role of the Netherlands in offshore finance. Event for Spui25 Nov 29 '16
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