Taxation and development
I completed a PhD research on taxation and development, analysing effects of Dutch tax policy on taxation of multinationals in developing countries. Several aspects of Dutch corporate tax policy have unintended and negative effects on developing countries. In my research, I analyse the nature and size of these effects on different developing countries.
You can read about the results of my research in the print version of the Financieele Dagblad of 3 June 2013. In the FD article, I explain that the Dutch tax treaty network facilitates treaty shopping. I argue that the current system of bilateral tax treaties is seriously flawed and that in the short term, anti-abuse provisions would help to address this problem.
The electronic version of my PhD dissertation, including summaries in English and Dutch, is available here: download PhD dissertation. Print copies are available on request.