Announcement of New Tax Ruling Practice

Journal
Author
Betten, R.
Country
Netherlands
Published Date
Issue
International Transfer Pricing Journal 2019 (Volume 26), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The initiative has been taken by the Netherlands State Secretary of Finance to evaluate the Netherlands tax ruling practice. The State Secretary sent a letter to the Chairman of the Netherlands House of Representatives (Tweede Kamer) on 22 November 2018. In this letter, he outlined the new approach to international tax ruling practice. The letter is summarized and commented on in this contribution.