According to University of Amsterdam study, Netherlands takes the first place in the list of jurisdictions for money transfer to zero or low tax jurisdictions.

The authors of study have concluded that 47% of all money transferred to low or zero tax jurisdictions go through top 5 countries: Netherlands (23%), United Kingdom (14%), Switzerland (6%), Singapore (2%) and Ireland (1%).

The list of main receivers of the transferred capital is headed by British Virgin Islands, Luxembourg and Hong Kong.