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

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.

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.

We look at which countries are used disproportionally in transnational ownership chains.

We look at which countries are used disproportionally in transnational ownership chains.

@uvaCORPNET // @javiergb_com

corpnet.uva.nl

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.