Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.
The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Netherlands, which is accompanied by a document addressing the implementation of best practices.
Dans la continuité des efforts permanents réalisés pour améliorer le cadre fiscal international, l’OCDE a diffusé un premier bilan spécifique par pays portant sur les actions individuelles entreprises en vue d’améliorer les mécanismes de règlement des différends.
This new OECD series aims to highlight the latest data in selected countries, to explain their health care systems and to provide key information in a clear and concise way. Each country snapshot highlights the most pertinent issues, be it smoking, obesity, surgical interventions, consumption of antibiotics, physicians density, etc., with the help of key statistics and are followed by brief policy recommendations.
The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each DAC member are critically examined approximately once every five years. DAC peer reviews assess the development co-operation performance across government of a given member and examine policy, finance and implementation. They take an integrated, system-wide view of the development co-operation and humanitarian assistance activities and seek input from a wide range of stakeholders – civil society, parliament, private sector and partner countries.
This review assesses the performance of the Netherlands, including looking at its integrated aid, trade and investment policy focus, and its approach to partnerships.
Les Pays-Bas ont su s’adapter aux nouveaux objectifs et défis mondiaux en regroupant leurs programmes d’action en matière d’aide, d’échanges et d’investissement, et se montrent innovants dans la manière dont ils utilisent les apports d’aide pour mobiliser d’importantes ressources additionnelles responsables auprès du secteur privé, selon un nouveau rapport de l’OCDE.
These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.
Amsterdam is a dynamic and growing metropolitan area that faces significant land-use pressures. Renowned for its tradition of collaborative planning, the city and its metropolitan partners must adapt to new conditions. Ongoing population growth is creating demand for housing and commercial space, and the new National Environment and Planning Act is challenging planners to adopt more flexible, responsive and integrated land-use management practices. This study examines the social, economic and environmental conditions affecting the area’s spatial development as well as the plans, policies and institutions that govern how land is used. The study offers recommendations on how the city and its metropolitan partners can best respond to emerging challenges and meet their ambitious goals for sustainable and inclusive spatial development.
The Dutch education system and the skills of the Dutch population are very strong overall. But there are concerns that too many people in the Netherlands are not developing the “right” skills to succeed or taking sufficient responsibility for maintaining and further developing their skills in adulthood.
English, PDF, 418kb
The Netherlands had the 19th highest tax wedge among the 35 OECD member countries in 2016. The country occupied the same position in 2015. The average single worker in the Netherlands faced a tax wedge of 37.5% in 2016 compared with the OECD average of 36.0%.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.