Reports:
The new Dutch sandwich: The issue of treaty abuse
George Kahale
Downloads:
- Title:
- The new Dutch sandwich: The issue of treaty abuse
- Author(s):
- Kahale, George
- Date:
- 2011
- Type:
- Reports
- Department:
- Vale Columbia Center on Sustainable International Investment
- Permanent URL:
- http://hdl.handle.net/10022/AC:P:11423
- Series:
- Columbia FDI Perspectives
- Part Number:
- 48
- Publisher:
- Vale Columbia Center on Sustainable International Investment
- Publisher Location:
- New York
- Abstract:
- 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.
- Subject(s):
-
Business
Finance
International law
- Item views:
- 479