Netherlands - Announcement of New Tax Ruling Practice
- R. Betten
- International Transfer Pricing Journal, 2019 (Volume 26), No 2
- 21 February 2019
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.