These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
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The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in the Netherlands increased by 0.5 percentage points from 38.8% in 2018 to 39.3% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.
Foreign bribery enforcement has ramped up in the Netherlands following the establishment of specialised investigative and prosecutorial teams. Nevertheless, only a small number of cases have been concluded in relation to the size and risk profile of the Dutch economy: just seven companies and two individuals have been sanctioned in five foreign bribery cases to date, all through non-trial resolutions.
This page contains all information relating to implementation of the OECD Anti-Bribery Convention in the Netherlands.
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This note provides a comprehensive overview of the extent to which laws in the Netherlands and OECD countries ensure equal treatment of LGBTI people, and of the complementary policies that could help foster LGBTI inclusion.
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The tax wedge for the average single worker in the Netherlands decreased by 0.5 percentage points from 37.8 in 2018 to 37.3 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).