By using tax arrangements via the Netherlands and other countries, corporations and wealthy individuals manage to avoid paying $ 472 billion in tax.
The Netherlands alone is responsible for 17 % of the tax avoidance and together with Luxembourg, Switzerland, and the United Kingdom for more than half of worldwide tax avoidance.
Wealthy individuals cause $ 171 billion in tax losses and business $ 301 billion in losses by registering their profits elsewhere.
It is not clear whether there is a connection with the number of expatriates in a specific country and the extent of tax avoidance via that country.
In the Netherlands there is a tax saving scheme for expatriate employees, the 30% facility which is commonly known as 30% ruling.
