Francis Weyzig

Taxation and development

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 · 4 Comments

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 · 8 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 · 5 Comments

The Barbapapa tax haven

It is little know that around the turn of the millennium, the Dutch Finance Ministry created a secret group of high-ranking tax officials called the Barbapapa group. You may wonder, … Continue reading

October 23, 2016 · 4 Comments

End the abuse of Dutch limited partnerships!

Today, the Panama Papers shed some light on the tax avoidance via the Netherlands. Uber, Pfizer, Boeing and many other US firms avoid taxes on their foreign operations using a … Continue reading

April 14, 2016 · 1 Comment

Corporate tax havens are alive and kicking

Research by Tax Justice Network shows that the gap between where companies pay tax and where they really do their business is huge. In 2012, US multinationals alone shifted $500–700 … Continue reading

November 11, 2015

Spillover analysis of Irish tax policy

Ireland’s Ministry of Finance just published a tax policy spillover analysis, looking at possible effects of the Irish tax system on developing countries. The study was carried out by IBFD … Continue reading

October 14, 2015 · 2 Comments