Netherlands - A Summary of Information Obligations of Netherlands Taxpayers, in Particular with Regard to Information from Abroad
- E.A.G. van der Ouderaa
- European Taxation, 2016 (Volume 56), No 2/3
- 15 January 2016
This note, presented at the 6th Assembly of the International Association of Tax Judges, which took place in Lucerne (Switzerland) on 4 and 5 September 2015, examines the Netherlands provisions regarding cross-border information exchange.