On 23 April 2019, the Dutch State Secretary for Finance Menno Snel sent a letter to the lower house of parliament concerning the draft decision for the introduction of new procedures for tax rulings with an international character as announced in November 2018. The decision is to enter into force on 1 July 2019. Some of the key points include: A new body, the International Fiscal Security College (College Internationale Fiscale Zekerheid), will be established in the tax authority and will be responsible for the delivery and coordination of all rulings; Ruling requests will only be considered if the taxpayer...