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Thursday, April 19, 2018
 welcome page » policy  » expenditure, tax policy & public debt 
Is the Netherlands a Tax Haven?
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Is the Netherlands a Tax Haven?

17 pages · 4.60 EUR
(March 2014)

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From the introduction of the editors:

Brigitte Unger examines the Dutch case. She discusses different assessments from U.S. institutions, which frequently list the Netherlands as tax haven. The reasons for this relate to specific features of the Dutch tax system, like tax exemptions for the subsidiaries of international companies. She stresses the role of special purpose entities which, according to statistics, are responsible for financial flows through the Netherlands totalling at several trillions Euro a year. Unger discusses according to which definition the Netherlands are a tax haven and suggests alternative solutions for reducing tax evasion and tax avoidance in Europe, such as a financial transaction tax. According to her, the financial problems of the European welfare states could be easily solved by closing tax loopholes.

quotable essay from ...
The Political Economy of Offshore Jurisdictions
Walter Otto Ötsch, Gerd Grözinger, Karl Michael Beyer, Lars Bräutigam (eds.):
The Political Economy of Offshore Jurisdictions
the author
Prof. Dr. Brigitte Unger
Brigitte  Unger

born in 1955, has studied economics at the Vienna University of Economics and at the Wirtschaftsuniversitaet Wien, where she also became professor. Since 2002 she holds the chair of public sector economics at the Utrecht University School of Economics. Her publications are on corporatism, economic policy, tax competition and money laundering. Since 2012 Brigitte Unger is also Director of the Institute of Economics and Social Sciences WSI, in Düsseldorf.