Abstract
This article contains an empirical analysis of the recent tax developments in five major tax planning hub jurisdictions (the Netherlands, Cyprus, Malta, Singapore, and Hong Kong) by testing their potential for attracting the important parts of the value chain (significant people functions, intellectual property (IP), and the digital infrastructure) in the context of the highly digitalized businesses (platforms, cloud computing, fintech, robotics, and artificial intelligence). The digitalized businesses require relatively less physical substance for the creation of significant economic value. The combination of tax incentives for Multinational Enterprises (MNEs) and start-ups, transfer pricing rules, rules for valuation of intellectual property (IP), and wage tax incentives are increasingly used by the ‘tax hub’ countries to win in the global economic battle for the most important parts of the digitalized value chains that exacerbate tax competition. Digitalization, tax policy, tax competition, tax hub, FDI, transfer pricing, Netherlands, Singapore, Hong Kong, Malta, Cyprus
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
