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新荷兰三明治:滥用投资协定问题

Kahale, George

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。

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More About This Work

Academic Units
Vale Columbia Center on Sustainable International Investment
Publisher
Vale Columbia Center on Sustainable International Investment
Series
Columbia FDI Perspectives, 48
Published Here
October 14, 2011

Notes

English-language version available at http://hdl.handle.net/10022/AC:P:11423.

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