Tax Havens for Special Purposes

  • Adam Starchild


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.


Capital Gain Parent Company Investment Company Taxable Profit Double Taxation 
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© Adam Starchild 1994

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  • Adam Starchild

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