Zembla-uitzending 'Nederland belastingparadijs' nader beschouwd (A Closer Look at the 'Zembla' Documentary 'The Netherlands: a Tax Haven')

Maandblad Belasting Beschouwingen 2011(2), 59-75

20 Pages Posted: 1 Jun 2013

See all articles by Maikel Evers

Maikel Evers

Erasmus University Rotterdam (EUR) - Erasmus School of Law

Arnaud de Graaf

Erasmus University Rotterdam (EUR), Erasmus School of Law

Ton Stevens

Erasmus University Rotterdam (EUR) - Erasmus School of Law

Date Written: January 2, 2011

Abstract

In 2011, the Dutch television program 'Zembla' reported on the use of the Netherlands tax system in international tax structures. This article analyses some of the claims of this documentary describing the use of (Dutch) conduit companies by foreign MNEs and HNWIs. It will become clear that the term 'tax haven' ('belastingparadijs') lacks a uniform definition. Nevertheless it is possible to distinguish three tax considerations for the use of conduit companies. Furthermore, the authors review statistical data to gain insight into number of conduit companies established in the Netherlands and the impact on FDI. Finally, the authors discuss the implications of the use of conduit companies for all states concerned.

Note: Downloadable document is in Dutch.

Keywords: Tax, tax avoidance, tax evasion, tax havens, belastingontwijking, belastingontduiking, doorstroompraktijk, brievenbusmaatschappij, doorstroomvennootschap

JEL Classification: H25, H26

Suggested Citation

Evers, Maikel and de Graaf, Arnaud and Stevens, Ton, Zembla-uitzending 'Nederland belastingparadijs' nader beschouwd (A Closer Look at the 'Zembla' Documentary 'The Netherlands: a Tax Haven') (January 2, 2011). Maandblad Belasting Beschouwingen 2011(2), 59-75, Available at SSRN: https://ssrn.com/abstract=2270129

Maikel Evers (Contact Author)

Erasmus University Rotterdam (EUR) - Erasmus School of Law ( email )

3000 DR Rotterdam
Netherlands

Arnaud De Graaf

Erasmus University Rotterdam (EUR), Erasmus School of Law ( email )

3000 DR Rotterdam
Netherlands

Ton Stevens

Erasmus University Rotterdam (EUR) - Erasmus School of Law ( email )

Burgemeester Oudlaan 50
3000 DR Rotterdam, 3062PA
Netherlands

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