Tax

Transfer Pricing Country Profiles

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.

Revenue Statistics: Key findings for the Netherlands

The tax-to-GDP ratio in the Netherlands increased by 1.4 percentage points, from 37.4% in 2015 to 38.8% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.

Global Forum on Transparency and Exchange of Information for Tax Purposes: Curaçao 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

Making Dispute Resolution More Effective - MAP Peer Review Report, The Netherlands (Stage 1) - Inclusive Framework on BEPS: Action 14

OECD releases first peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms

As part of continuing efforts to improve the international tax framework, the OECD has released the first analysis of individual country efforts to improve dispute resolution mechanisms.

Taxing Wages: Key findings for the Netherlands

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%.

Tax and Skills: Key findings for all countries

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.