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.
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.
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 tax burden on labour income is expressed by the tax wedge, which is a measure of the net tax burden on labour income borne by the employee and the employer.
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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.
As part of the STI Outlook 2016, the OECD has released policy profiles by country. These include cross-country analyses that draw on the first joint EC-OECD survey on STI policies. They focus on major STI policy areas, instruments and trends.
This publication provides detailed country notes on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
This annual publication presents detailed country notes and internationally comparable tax data for all OECD countries from 1965 onwards.
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The number of young people not in employment, education or training (NEETs) remains elevated in many countries since the crisis. This country note examines the characteristics of those at risk of being NEET in the Netherlands along with policies to help meet the challenge. It also includes many new youth-specific indicators on family formation, self-sufficiency, income and poverty, health and social cohesion.