The Netherlands Ministry of Finance has published Decree No. 2017-1209 of 9 May 2017, which amends the procedures for obtaining rulings from the tax authority. Among other changes, the Decree amends the procedures for cross-border tax rulings and advance pricing agreements (APAs) subject to automatic exchange of information. For such rulings and APAs, a request for prior consultation will only be accepted if the request is accompanied by a completed standard form (draft), which essentially contains the information that would be exchanged if the ruling was given or the APA was entered into, such as details of the relevant parties,...