This paper aims to give an overview of the state of the art with regard to the scientific and empirical knowledge on ‘letterbox companies’. The broad spectrum of practices that can be associated with the notion of letterbox companies has led to fact-finding, evidence based research and other scientific work from the angle of different disciplines (law, sociology, economics and political sciences). Even inside these disciplines the analysis can have different angles, for instance from the perspective of tax law, corporate law or labour law. This multidisciplinary paper informs about the (possible) relationship between letterbox companies and practices that seem ‘perfectly legal’, but can be, not only from a moral point of view, dubious or unlawful.
|Place of Publication||Tilburg|
|Publisher||Tilburg Law School|
|Media of output||Online|
|Publication status||Published - 1 Mar 2017|