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,...

Полное описание

Библиографические подробности
Главный автор: Klemm, Alexander
Другие авторы: Hebous, Shafik, Waerzeggers, Christophe
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2021.
Серии:IMF Working Papers; Working Paper ; No. 2021/145
Предметы:
Online-ссылка:Full text available on IMF