Not sure why you posted this, it has nothing to do with the favourable tax-regime for placing your HQ in the Netherlands which I specifically spoke about (liquidatieverliesregeling).
The royalties you mention have nothing to do with whether you have your HQ in the Netherlands. Second, it's the American company (Nike) that ultimately profits, due to a Bermuda company which actually has a zero corporate tax rate policy, not the Netherlands. The US can change its laws to tax the IP created there. All that happens for the Netherlands is that it's missing out on tax income that'd otherwise be generated locally here. We shouldn't pretend as if there's this one country that unilaterally decides and profits. Instead, these structures are based on mutual tax treaties, and in this case the US agreed, the US company Nike profits, and the Netherlands is missing out on tax revenue.
Second, that situation has already been rectified due to the new tax on royalties in the Netherlands.
I haven't seen any change in public opinion, it's always stated that large companies pay too little, small companies and employees pay too much. And that's pretty much true in all countries.
It's certainly not perfect here but I find the discussions are often misguided and lacking nuance. I also find that many journalists just don't get it right.
Not sure why you posted this, it has nothing to do with the favourable tax-regime for placing your HQ in the Netherlands which I specifically spoke about (liquidatieverliesregeling).
The royalties you mention have nothing to do with whether you have your HQ in the Netherlands. Second, it's the American company (Nike) that ultimately profits, due to a Bermuda company which actually has a zero corporate tax rate policy, not the Netherlands. The US can change its laws to tax the IP created there. All that happens for the Netherlands is that it's missing out on tax income that'd otherwise be generated locally here. We shouldn't pretend as if there's this one country that unilaterally decides and profits. Instead, these structures are based on mutual tax treaties, and in this case the US agreed, the US company Nike profits, and the Netherlands is missing out on tax revenue.
Second, that situation has already been rectified due to the new tax on royalties in the Netherlands.
I haven't seen any change in public opinion, it's always stated that large companies pay too little, small companies and employees pay too much. And that's pretty much true in all countries.
Fact is the Netherlands ranks among the highest in the EU for corporate taxes as a percentage of GDP: https://data.oecd.org/tax/tax-on-corporate-profits.htm
It's certainly not perfect here but I find the discussions are often misguided and lacking nuance. I also find that many journalists just don't get it right.