The time it takes to update tax treaties? The case of the Netherlands In our previous blog, we looked into how long OECD founding member countries take to update their (bilateral) tax treaty networks. In the present blog, we will look at the case of the Netherlands. Mees Vergouwen and Dirk Broekhuijsen • October 19, 2021
The time it takes to update tax treaties? Updating the bilateral tax treaty network has been described as time-consuming. The present empirical study looks into how time-consuming this is and concludes that it takes, on average, 18.58 years. Mees Vergouwen and Dirk Broekhuijsen • October 12, 2021
Multilateral solutions as regional solutions? The BEPS Project is regarded as a multilateral solution to prevent base erosion and profit shifting, but are these solutions truly multilateral? Irma Johanna Mosquera Valderrama • April 19, 2018
New evidence of secret Dutch tax deals New evidence on Dutch tax deals suggests that the effective corporation tax rate may be negotiable for foreign multinationals that invest in the Netherlands. These deals may give rise to state aid investigations by the European Commission. Jan Vleggeert • August 22, 2017
Behind the scenes: Dutch ruling practices revealed The Netherlands has released the Dutch tax ruling policy under the Freedom of Information Act. Following allegations that the Netherlands is a tax haven, the information attained questions the long-term sustainability of the Dutch tax ruling practice. Jan Vleggeert • March 30, 2017 • 2 comments
Big data and taxes – the next big thing or a big mistake? This blog explains how the trendy concept of Big Data is used in the context of taxation. There's a general perception that the more data companies reveal, the more difficult it will be for them to shift profits using sophisticated tax planning strategies. Aleksandra Bal • October 09, 2014
A deliverable that fails to deliver results This note presents the author’s personal views on the OECD final report on BEPS Action Item 1 “Addressing the Tax Challenges of the Digital Economy”. Aleksandra Bal • September 25, 2014
