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  <leader>01158nam a22001337a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Oxfam Novib</subfield>
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  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">The Netherlands: a Tax Haven Continuing its Contribution to the Corporate Tax Race to the Bottom</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="b">Oxfam Novib</subfield>
    <subfield code="c">2016</subfield>
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  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">20p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">In this report Oxfam Novib demonstrates that the Netherlands is, without doubt, a tax haven. It presents powerful arguments for a Dutch tax policy, which the Netherlands can be proud of. A fair and transparent policy, which ensures that developing countries receive the tax income they are entitled to. Income that they can use to finance schools, good teachers, hospitals, nurses, roads, badly needed agricultural reforms and social provisions. A fair tax policy would result in significant (financial) progress for the Netherlands as well. The Netherlands is also losing around &#x20AC; 5.5 billion a year because of the tax incentives it grants companies and because Dutch multinationals are avoiding tax just as much through constructions in other countries.</subfield>
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  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Tax Havens and Avoidance</subfield>
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  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/netherlands-taxhaven.pdf</subfield>
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  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">CF</subfield>
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    <subfield code="c">1011</subfield>
    <subfield code="d">1011</subfield>
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