Tax Havens for Special Purposes

Adam Starchild

Chapter 7 in Tax Havens for International Business, 1994, pp 74-116 from Palgrave Macmillan

Abstract: Abstract The Netherlands, Austria, and Luxembourg are all tax havens for holding companies. In addition, Luxembourg is a base for international mutual funds and investment companies, as well as for banking. The Netherlands and Austria have extensive networks of double taxation treaties, which make them of particular interest as a headquarters for an international company structure. Many multinational corporations could save substantially on taxes by reincorporating their headquarters in one or the other of them, or by creating an intermediate holding company in one of them.

Keywords: Capital Gain; Parent Company; Investment Company; Taxable Profit; Double Taxation (search for similar items in EconPapers)
Date: 1994
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13342-0_7

Ordering information: This item can be ordered from
http://www.palgrave.com/9781349133420

DOI: 10.1007/978-1-349-13342-0_7

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().