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新荷兰三明治:滥用投资协定问题

George Kahale

Title:
新荷兰三明治:滥用投资协定问题
Author(s):
Kahale, George
Date:
Type:
Reports
Department:
Vale Columbia Center on Sustainable International Investment
Permanent URL:
Series:
Columbia FDI Perspectives
Part Number:
48
Notes:
English-language version available at http://hdl.handle.net/10022/AC:P:11423.
Publisher:
Vale Columbia Center on Sustainable International Investment
Publisher Location:
New York
Abstract:
多年前,国际税务律师为我们引入新词汇“荷兰三明治”。这一概念是指在A国投资者和其投资的B国中夹着一个荷兰公司。荷兰税收协定的广泛延伸和国内税法对投资者的优待可以减少A国投资者从B国取得收益应交的所得税;而如果通过荷兰公司调整其投资结构,甚至可完全消除资本收益税。
Subject(s):
Business
Finance
International law
Item views:
261
Metadata:
text | xml

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