Literature Review by SEO – Evaluation Strengthening Tax Systems in Developing Countries
This literature study executed by SEO and commissioned for this evaluation, examined available scientific literature that attempts to assess the magnitude of tax revenue losses in developing countries due to tax avoidance by MNEs. It attempted to distinguish between different channels of tax avoidance and the role of the Dutch fiscal system in these avoidance activities.
This publication is an attachment to
-
SEO Strengthening Tax systems in Developing Countries
This report summarizes all research conducted by SEO commissioned for this evaluation. As such, it summarizes the literature ...
-
A taxing issue — Evaluation of the Dutch government's policy on strengthening developing countries' tax systems (2012-2020)
IOB has evaluated the Dutch Government’s policy on strengthening developing countries’ tax systems for the period 2012-2020. The ...