IOB Study - Evaluation issues in financing for development. Analysing effects of Dutch corporate tax policy on developing countries

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) of the Ministry of Foreign Affairs.