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...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autor principal:	Anastasia A. Nevskaya
Formato:	article
Lenguaje:	RU
Publicado:	Institute of Europe Russian Academy of Sciences 2021
Materias:	netherlands corporate taxes transit jurisdiction tax heaven russia agreement on the avoidance of double taxation. International relations JZ2-6530
Acceso en línea:	http://dx.doi.org/10.15211/vestnikieran52021100108 https://doaj.org/article/5fa77ecc3ffa4874a175cf6f4744a46a
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:5fa77ecc3ffa4874a175cf6f4744a46a
record_format	dspace
spelling	oai:doaj.org-article:5fa77ecc3ffa4874a175cf6f4744a46a2021-11-19T00:22:57ZNETHERLANDS SEEKING FOR A NEW BALANCE IN THE INTERNATIONAL TAXATIONhttp://dx.doi.org/10.15211/vestnikieran520211001082618-7914https://doaj.org/article/5fa77ecc3ffa4874a175cf6f4744a46a2021-10-01T00:00:00Zhttp://vestnikieran.instituteofeurope.ru/images/Nevskaya52021.pdfhttps://doaj.org/toc/2618-7914The 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.Anastasia A. NevskayaInstitute of Europe Russian Academy of Sciencesarticlenetherlandscorporate taxestransit jurisdictiontax heavenrussiaagreement on the avoidance of double taxation.International relationsJZ2-6530RUНаучно-аналитический вестник Института Европы РАН, Vol 23, Iss 5, Pp 100-108 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	netherlands corporate taxes transit jurisdiction tax heaven russia agreement on the avoidance of double taxation. International relations JZ2-6530
spellingShingle	netherlands corporate taxes transit jurisdiction tax heaven russia agreement on the avoidance of double taxation. International relations JZ2-6530 Anastasia A. Nevskaya NETHERLANDS SEEKING FOR A NEW BALANCE IN THE INTERNATIONAL TAXATION
description	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.
format	article
author	Anastasia A. Nevskaya
author_facet	Anastasia A. Nevskaya
author_sort	Anastasia A. Nevskaya
title	NETHERLANDS SEEKING FOR A NEW BALANCE IN THE INTERNATIONAL TAXATION
title_short	NETHERLANDS SEEKING FOR A NEW BALANCE IN THE INTERNATIONAL TAXATION
title_full	NETHERLANDS SEEKING FOR A NEW BALANCE IN THE INTERNATIONAL TAXATION
title_fullStr	NETHERLANDS SEEKING FOR A NEW BALANCE IN THE INTERNATIONAL TAXATION
title_full_unstemmed	NETHERLANDS SEEKING FOR A NEW BALANCE IN THE INTERNATIONAL TAXATION
title_sort	netherlands seeking for a new balance in the international taxation
publisher	Institute of Europe Russian Academy of Sciences
publishDate	2021
url	http://dx.doi.org/10.15211/vestnikieran52021100108 https://doaj.org/article/5fa77ecc3ffa4874a175cf6f4744a46a
work_keys_str_mv	AT anastasiaanevskaya netherlandsseekingforanewbalanceintheinternationaltaxation
_version_	1718420611692232704

NETHERLANDS SEEKING FOR A NEW BALANCE IN THE INTERNATIONAL TAXATION

Ejemplares similares