On 30 August 2013, the Netherlands government council sent a letter to parliament on the combating of international tax avoidance based on research reports of the Economic Research Foundation (Stichting Economisch Onderzoek – SEO) and the International Bureau of Fiscal Documentation (IBFD). The government council agreed on the following measures: (a) General measures: -   the substance requirements concerning the running of a real business risk and the effective managing of a company from the Netherlands will become applicable to more companies; -   the Netherlands will inform a treaty partner if a company subsequently appears not to meet the...