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An end to The Netherlands as an IP tax haven?

Yesterday, the European Parliament adopted a resolution by which it urges EU Member States to combat tax fraud and evasion. The resolution was adopted by a large majority, 538 votes in favour to 73 against. What could make this tax-resolution of interest for copyrightholders and holders of other IPR’s is the suggestion that very popular (and completely legal) tax constructions with regard to royalties might be abolished as a result of this resolution.

The so-called Dutch mailbox-construction, reportedly used by many non-Dutch rock stars and sports stars, but also by large multinationals as Coca-Cola, Ikea and Gucci, is one of the constructions that is targeted by the resolution. According [...]

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