This article discusses incoherence between tax and development policies, a relatively new area in the debate on policy coherence for development, using a case study of the Netherlands. Dutch business entities play a key role in tax avoidance structures of multinational corporations. We argue...

The Netherlands can be considered as a tax haven for multinational corporations, because it deliberately enables these companies to reduce their tax payments in other countries. As a result, the Netherlands hosts over 10,000 subsidiaries of foreign multinationals, so called Special Financial...

Many multinationals divert Foreign Direct Investment (FDI) through conduit countries that have a favorable tax treaty network, to avoid host country withholding taxes. This is referred to as tax treaty shopping. The Netherlands is the world’s largest conduit country; in 2009, multinationals...