Inspectie Ontwikkelingssamenwerking en Beleidsevaluatie

Evaluation issues in financing for development: Analysing effects of Dutch corporate tax policy on developing countries

Datum van publicatie: 

Developing countries need reliable sources to
finance their development. What better way to
enhance their economic self-reliance than with
their own tax revenues. Because corporate taxes
are an important part of their tax revenues, tax
avoidance by multinationals can be a serious
threat. What role do the Dutch corporate tax
policy and its unique network of bilateral tax
treaties play in facilitating tax avoidance
strategies by multinationals? How much tax
revenues do developing countries stand to lose
and what can be done?

Francis Weyzig (Utrecht University) answers these
pertinent questions in this study which was
commissioned by the Policy and Operation
Evaluation Department (IOB). He offers an
overview of tax systems and the share of
corporate taxation in developing countries, the
various pathways for tax avoidance by multinationals,
the facilitating role of bilateral tax
treaties and treaty shopping and possible
consequences for developing countries’ tax
revenues and their economies.

The study provides us with a balanced appreciation
of the implications of profit shifting via tax
treaties.Weyzig shows that the negative effects
on tax revenues can be substantial but also can
vary considerably between individual developing
countries, depending on their international
profiles, the presence and content of their
bilateral tax treaties and their own tax systems
and institutional capacities. 


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