Francis Weyzig

Taxation and development

There is no link between tax rates and competitiveness!

The Netherlands just joined the race to the bottom in corporate tax. Repeating the mantra that lower tax is good for the investment climate and necessary to remain competitive, the … Continue reading

October 6, 2017 · 2 Comments

Defying the OECD’s crackdown on tax evasion

There it is again, this week. The outrageous ad in The Economist, thinly veiled as a job posting. I had not seen it for a few weeks and hoped it … Continue reading

September 24, 2017 · 1 Comment

Bermuda: We are not a tax haven

In a highly entertaining Dutch TV documentary, small entrepreneur Jan sets out to minimize his tax bill. That’s easier said then done! Jan quickly finds out that for someone living … Continue reading

September 17, 2017

Belgium far more transparant than Luxembourg and the Netherlands

Luxembourg In April I visited Luxembourg to discuss progress against tax avoidance. Believe it or not, Luxleaks has triggered some serious changes in the country, and there’s even the start … Continue reading

July 2, 2017

Will this time be different?

While the Duth government was blocking EU measures against harmful hybrid financing structures, it continued with tax innovation. In 2010, it lowered the preferential rate of the patent box from … Continue reading

October 23, 2016 · 1 Comment

Dutch tax innovation

In 2006, the Netherlands started truly innovating its tax system. The most famous Dutch tax innovation – the exemption of dividend income and capital gains from subsidiaries – had long … Continue reading

October 23, 2016 · 4 Comments

Fiscal Apartheid

When the Netherlands had transformed its tax ruling regime (see previous blog), the job was not over yet. The OECD and EU also targeted ring-fenced regimes. Ring fencing is the … Continue reading

October 23, 2016 · 3 Comments