SOMO is pleased to present this report on double taxation treaties and the potential negative impact of Dutch DTAs on developing countries revenues. This report aims to provide information for relevant stakeholders (parliamentarians, policy-makers, journalists and civil society organisations) on the impact of DTAs in developing countries. An impact analysis is particular important in the context of the new 2011 Dutch fiscal treaty strategy, which announced the governments plan to extend its tax treaty network to more developing countries. The report also identifies areas for further research to develop alterantives to the current regime of international taxation and taxation treaties. The urgent need for a fundamental change in the current system is particularly highlighted by the fact that developing countries are experiencing massive annual revenue losses in the midst of a financial crisis and austerity measures that hitting the poor the hardest.
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Dutch double taxation treaties lead to huge revenue losses in developing countries
The Netherlands serves as a conduit country for international tax dodging. A central element of this fiscal policy is the country’s extensive tax treaty network. Double taxation treaties or agreements (DTAs) often lower corporate tax…
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read morePoor countries fall victim to tax avoidance
Developing countries miss out on at least 460 million euros in tax revenues a year via letterbox companies in the Netherlands. This was shown in research performed by Oxfam Novib, SOMO and Oikos. Because billions…
New tax treaty policy puts developing countries at a disadvantage
The Netherlands should only sign tax treaties with developing countries if these are geared towards supporting development. This is one of the recommendations made by Tax Justice Nederland (TJ-NL) to the Dutch Lower House of…
How Mozambique’s tax treaties enable tax avoidance
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Mozambique’s tax treaty network is depriving the country of hundreds of millions of US dollars in tax revenue each year, particularly through its treaties with Mauritius and the United Arab Emirates (UAE). Seventy percent of…
How much of Shell’s 2022 record profits will be registered in tax havens? Probably quite a lot.
Shell announced it made a record, eye-watering, $39.9 billion profits in 2022, as the world is facing multiple global crises. Analysis of Shell’s tax transparency reports over the past several years show that a substantial…
At least sixteen Gazprom subsidiaries in the Netherlands
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