The new Dutch sandwich: The issue of treaty abuse
Years ago, international tax lawyers introduced us to the term "Dutch sandwich." The concept was to sandwich a Dutch company between an investor from country A and its investment in country B. The combination of the extensive network of Dutch tax treaties and investor-friendly domestic Dutch tax law meant that country A's investor could reduce withholding tax on dividends out of country B and perhaps eliminate capital gains tax altogether by structuring its investment through a Dutch company.
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Dokumenttyp: | Reports |
Erscheinungsdatum: | 2011 |
Verlag/Hrsg.: |
Vale Columbia Center on Sustainable International Investment
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Schlagwörter: | Business / Finance / International law |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-28570308 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://doi.org/10.7916/D8JM2JN3 |