Netherlands - The Netherlands Has Not Turned a Blind Eye towards the International Debate Regarding Tax Planning
- P.T.F. Schrievers; J. (Joost) Vogel
- European Taxation, 2014 (Volume 54), No 5
- 7 April 2014
In response to the international debate on base erosion and profit shifting, the Netherlands has introduced several measures that focus on improving transparency. In this article, the authors discuss these measures and also clarify the Netherlands position. The authors also comment on the Netherlands parliamentary discussions on the Commission’s proposal of 25 November 2013 to amend the EU Parent-Subsidiary Directive.