Francis Weyzig

Taxation and development

Wedstrijdje belastingen verlagen

“Wedstrijdje belastingen verlagen”, kopte NRC vandaag, en dat is precies wat het is. Donald Trump en Theresa May buitelden over elkaar heen, met hun aankondigingen om het VpB-tarief te verlagen … Continue reading

November 23, 2016

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

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 · 2 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

Europese aanpak belastingontwijking is broodnodig

Waarom is het zo belangrijk dat EU-landen met gezamenlijke maatregelen komen tegen belastingontwijking? Wat betekent dat voor Nederland? En hebben ontwikkelingslanden daar ook iets aan? Bekijk hier de uitzending van … Continue reading

March 10, 2016