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.