NETHERLANDS SEEKING FOR A NEW BALANCE IN THE INTERNATIONAL TAXATION
The article examines the combination of the Netherlands’ departure from the role of a transit jurisdiction for capital from all over the world and their struggle to attract the headquarters of multinational companies, including those migrating from the UK due to Brexit. It is shown that these proces...
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| Autor principal: | |
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| Formato: | article |
| Lenguaje: | RU |
| Publicado: |
Institute of Europe Russian Academy of Sciences
2021
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| Materias: | |
| Acceso en línea: | http://dx.doi.org/10.15211/vestnikieran52021100108 https://doaj.org/article/5fa77ecc3ffa4874a175cf6f4744a46a |
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| Sumario: | The article examines the combination of the Netherlands’ departure from the role of a transit jurisdiction for capital from all over the world and their struggle to attract the headquarters of multinational companies, including those migrating from the UK due to Brexit. It is shown that these processes are due to both fundamental reasons and the current need of countries for tax refunds to replenish their budgets to cover the consequences of the pandemic crisis. The author comes to the conclusion that the restructuring of the rules of international tax regulation which is going on now, may cause clashes of countries’ interests and strategies, which is illustrated by the example of the breakdown of the Agreement on the avoidance of double taxation between Russia and the Netherlands. |
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