tax treaty

Tax Law and Economics

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.

Tax Law and Economics

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.

Tax Law and Economics

MFN dangers: The (potential) unravelling of tax treaty policy

MFN clauses in tax treaties – a useful negotiation tool or an accident waiting to happen?

Tax Law and Economics

Source state taxation in model tax treaties

In this Leiden Law Blog the main difference between the UN Model and the OECD Model is described. Lodewijk Wisse explains why the difference in application of the source state taxation principle in both Models is still relevant.

Does the Netherlands have a future as a tax haven?

The Netherlands seems to be an important addressee of a recent EU resolution on tax fraud, evasion and avoidance. What is wrong with the Dutch corporate tax environment?

Tax Law and Economics

Existing tax treaty principles questioned by India

In a recent letter, India has expressed its doubts with respect to an UN recommendation that tax treaty guidelines developed by the OECD are to be followed. This puts in doubt the applicability of some internationally accepted tax treaty standards