State Aid: time to investigate informal capital rulings There has been much discussion about tax planning involving The Netherlands recently. One structure that has been criticised, is the so-called “informal capital” structure. This is understandable, as there are serious concerns regarding this structure in the light of EU State aid rules. Jan Vleggeert • September 18, 2020 • 1 comment
Dutch international tax policy: the end of letterbox companies? The Netherlands has developed into the world’s leading hub for multinational tax planning. Will that change under growing international pressure? Henk Vording and Jan Vleggeert • January 24, 2019
New evidence of secret Dutch tax deals New evidence on Dutch tax deals suggests that the effective corporation tax rate may be negotiable for foreign multinationals that invest in the Netherlands. These deals may give rise to state aid investigations by the European Commission. Jan Vleggeert • August 22, 2017
A Tax on Aggressive Tax Planning Extensive tax planning by MNEs can be countered by directly reducing its benefits. A conditional tax on intragroup flows of interest and royalties does precisely that. Henk Vording and Jan Vleggeert • May 18, 2017
Behind the scenes: Dutch ruling practices revealed The Netherlands has released the Dutch tax ruling policy under the Freedom of Information Act. Following allegations that the Netherlands is a tax haven, the information attained questions the long-term sustainability of the Dutch tax ruling practice. Jan Vleggeert • March 30, 2017 • 2 comments
What about CV-BV structures and state aid? A CV-BV structure is used by many US multinationals to avoid tax on their non-US profits. However, there are serious concerns regarding this structure in the light of the EU State aid rules. Jan Vleggeert • April 20, 2015 • 9 comments
The Antilles route is back! The Netherlands and Curaçao will introduce a 0% withholding tax rate on dividends. As a result a tax treaty with the Netherlands can be considered a tax treaty with the rest of the world. Jan Vleggeert • August 22, 2014
How the Dutch help Starbucks avoid taxes Starbucks minimizes its UK tax burden by using Dutch tax rules, its CFO admits. It is not quite clear how multinational enterprises use the Dutch tax climate, and the Dutch Parliament should ask for more transparency. Henk Vording and Jan Vleggeert • December 17, 2012 • 1 comment
