Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/253882 
Authors: 
Year of Publication: 
2011
Series/Report no.: 
Columbia FDI Perspectives No. 48
Publisher: 
Columbia University, Vale Columbia Center on Sustainable International Investment (VCC), New York, NY
Abstract: 
Years ago, international tax lawyers introduced us to the term "Dutch sandwich." The concept was to sandwich a Dutch company between an investor from country A and its investment in country B. The combination of the extensive network of Dutch tax treaties and investor-friendly domestic Dutch tax law meant that country A's investor could reduce withholding tax on dividends out of country B and perhaps eliminate capital gains tax altogether by structuring its investment through a Dutch company.
Document Type: 
Research Report

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