Archaeology of a Treasure Island: Actors and Practices of Holding Companies in Luxembourg (1929–1940)
Matteo Calabrese,
Benoît Majerus
Abstract:Tax avoidance has become a hotly discussed topic. These debates have been informed by academic research done by social scientists. Historians, relative latecomers in the field, argue for a greater consideration of the interwar period so as to understand the pathway dependencies of the infrastructures used for tax dodging practices today. This article explores the question of how Luxembourg became, in the 1930s, an important node in the network of legal re-coding of capital for tax shopping purposes. The Holdin… Show more
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