The Dutch tax authority has published a Q&A document concerning the decree on preliminary rulings with an international character. With effect from July 2019, access to such rulings was made more restrictive. Some of the key points of the Q&A document include: If a taxpayer ticks a box when submitting their tax return requesting an explicit decision from the tax authority, this will not fall under the scope of the decree on preliminary rulings if it only concerns the tax year of declaration; Settlement agreements for the application of the participation exemption do not fall within the scope of the...