Netherlands becoming FDI 'round tripping' haven like Mauritius, Singapore?

Study shows that many countries like Mauritius, Singapore and Cyprus were being used to route capital flows from other countries

With capital becoming globalised, international investors look for the minutest of opportunities across the world to improve return on their funds. Such endeavours, many a time, fall into the grey zone where the difference between legal and illegal becomes very thin. Two such grey zone cases refer to ‘treaty shopping’ and ‘round tripping’.

To simplify, suppose there is an investor in country A, who wants to invest in country B. Instead of investing directly from country A to B, the investor tries to look for a country C which has a tax treaty with B.

The objective is to find a tax