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The Netherlands Consulting on Tax Ruling Practice

05 September 2018

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Proposed Changes

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Netherlands

On 30 August 2018, the Dutch Ministry of Finance announced the launch of a public consultation on how the practice of the tax authority can be revised/improved with respect to rulings of an international character, including advance pricing agreements and other advance tax rulings. The consultation includes four main questions: What requirements should a taxpayer have to meet to obtain a ruling? What types of company structures should be provided a ruling? How can the process of issuing rulings best be organized? How can the transparency of the rulings process be improved?   As noted in the announcement, issues being considered...