But how does this make any sense, the Netherlands has an high income tax rate of over fifty percent for top earners, it has a corporate tax rate of 25%, and there are not even particularly strict laws around things like banking privacy like there are in countries like Switzerland, so all of this is making the Netherlands sound like a pretty terrible tax haven all in all, so why is it so popular?
In this video we will find out!
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References –
Loomis, S.C., 2011. The double Irish sandwich: Reforming overseas tax havens
Thorne, D., 2013. The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures?.
Brothers, J.P., 2014. From the Double Irish to the Bermuda Triangle. Tax Analysts
Van Dijk, M., Weyzig, F. and Murphy, R., 2006. The Netherlands: a tax haven?
Weyzig, F., 2013. Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands. International Tax and Public Finance
Gordon, R.A., 1981. Tax havens and their use by United States taxpayers-An overview. Intertax
archive.nytimes.com/www.nytimes.com/interactive/2012/04/28/business/Double-Irish-With-A-Dutch-Sandwich.html?ref=business