Common Corporate Tax Avoidance Strategies

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Elwin Poortman
Analyst, Netherlands
🔥NEW Although tax avoidance has existed for centuries, it has increased considerably in recent decades due to the increasing international mobility of capital. Due to Panama papers, tax avoidance practices have recently received a lot of attention and critics during the last months. Governments make attempts to tackle the large-scale tax avoidance and highlight the need of good tax governance. At the same time, they are entangled in a destructive competition with other countries to attract foreign investors by means of fiscal stimuli. A recent report of SOMO explains and examines the five most commonly used tax avoidance strategies of large Dutch MNEs. PRESENCE IN TAX HAVENS: This strategy is well-known; companies construct artificial structures, for example via letterbox companies that only exist on paper, in order to make use of the favorable corporate income tax rate that is applicable in the jurisdiction. Companies ensure that their profits flow through this jurisdiction in order t (...) Read more? Sign up for free

 

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