Tax, finance and development
The evaluations department (IOB) of the Dutch Ministry of Foreign Affairs commissioned me to conduct an IOB Study on taxation of multinationals. The study is called “Evaluation issues in financing for development: Analysing effects of Dutch corproate tax policy on developing countries.”
To quote the IOB director: “[It] offers a detailed review of tax systems in developing countries including the role of corporate taxation of multinationals, the various international pathways for tax avoidance by multinationals, the facilitating role of tax treaties and treaty shopping in this regard and the likely negative consequences for developing countries’ tax revenues and their economies.”
The IOB Study pays special attention to tax avoidance via Dutch Special Purpose Entities and discusses recent publications about this subject by SEO, Oxfam Novib, IBFD, SOMO, CPB, etc. I explain what is new about this study in an interview for Vice Versa online (in Dutch). The main findings are also summarized in a Dutch IOB newsletter. Print copies of the study can be ordered for free via the IOB Website.