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The Netherlands : a tax haven?

Document type: report
Download file(s): 129156 (736 KB)
Abstract: All the empirical evidence indicates that the Netherlands is a tax haven. This is because it deliberately offers companies who would not otherwise seek to be resident within its territory the means to reduce their tax charges on interest, royalties, dividend and capital gains income from foreign subsidiaries. This SOMO report investigates the extent to which the Netherlands can be regarded as a tax haven, and analyses the factors behind this, such as the unique network of bilateral treaties for the avoidance of double taxation and the special fiscal regimes for group financing operations. It estimates the number of ‘mailbox companies’, mostly established to route financial lows through the Netherlands purely for fiscal reasons, at almost 20,000, and this number has been increasing rapidly in recent years.
Note: 1st pr.: 2006
Authors: Dijk, M. van , Weyzig, F. , Murphy, R.
Country: Netherlands , Netherlands Antilles
Category: Research
ISBN: 90-71284-08-5
Keywords: finance , development policy
Language: eng
Organization: SOMO - Centre for Research on Multinational Corporations
PAGE: 81
Place: Amsterdam
Publisher: SOMO
Year: 2007
Region: Western Europe , Caribbean
Right: © 2007 SOMO This document is licensed under the Creative Commons Attribution-NonCommercial-NoDerivateWorks 2.5 License
Subject: Economic Development and Trade
Title: The Netherlands : a tax haven?