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,...

Full description

Bibliographic Details
Main Author: Klemm, Alexander
Other Authors: Hebous, Shafik, Waerzeggers, Christophe
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2021.
Series:IMF Working Papers; Working Paper ; No. 2021/145
Subjects:
Online Access:Full text available on IMF