Capital Income Taxation in the Netherlands /

This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a strong move to address international tax avoidance,...

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Bibliografiske detaljer
Hovedforfatter: Klemm, Alexander
Andre forfattere: Hebous, Shafik, Waerzeggers, Christophe
Format: Tidsskrift
Sprog:English
Udgivet: Washington, D.C. : International Monetary Fund, 2021.
Serier:IMF Working Papers; Working Paper ; No. 2021/145
Fag:
Online adgang:Full text available on IMF