Belastingverdragen oneigenlijk gebruikt
Uit mijn promotieonderzoek blijkt dat buitenlandse multinationals oneigenlijk gebruik maken van het Nederlandse netwerk van belastingverdragen. Veel grote bedrijven gebruiken Nederlandse tussenholdings of financieringsvehikels om dividend en rente via Nederland … Continue reading
Tax avoidance: The hidden cost
BBC Radio 4 has produced a great documentary about aggressive tax behaviour of multinational firms. It is based on an impressive amount of research and interviews and describes not just … Continue reading
SABMiller’s mysterious Dutch tax agreement
In 2010, ActionAid exposed how SABMiller, one of the world’s largest breweries, avoids taxes in African countries (see ActionAid website). One of the firm’s tax avoidance strategies involves royalty payments … Continue reading
Yahoo, Dell and Merck avoided tax via the Netherlands
The Netherlands seems to be a favourite stepping stone in tax avoidance structure of large US-based multinationals. After Forest Laboratories, Google and Starbucks, it turns out that Yahoo, Dell and … Continue reading