Pays-Bas

15-septembre-2022

Français

Pays-Bas

Cette fiche pays présente la politique des Pays-Bas concernant l'exonération fiscale de l'APD.

Also AvailableEgalement disponible(s)

The Netherlands

9-juin-2022

Français

Fiches pays en matière de prix de transfert

Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

Also AvailableEgalement disponible(s)

Transfer Pricing Country Profiles

25-November-2020

English, PDF, 1,313kb

Taxing Energy Use: Key findings for the Netherlands

This country note explains how the Netherlands taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

24-February-2020

English

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

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 Curaçao.

12-November-2019

English

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Curaçao 2019 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Curaçao.

13-August-2019

English

OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms

The work on BEPS Action 14 continues with today’s publication of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports.

13-August-2019

English

Making Dispute Resolution More Effective – MAP Peer Review Report, Netherlands (Stage 2) - Inclusive Framework on BEPS: Action 14

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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Netherlands, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

21-March-2019

English

OECD Taxation Working Paper: Taxation and the future of work: How tax systems influence choice of employment form

This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.

18-March-2019

English

Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request

This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Netherlands.

10-January-2019

English

OECD and the Netherlands discuss developments in international tax co-operation

OECD Deputy Secretary-General Ludger Schuknecht and Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration, met today in Paris with Mr. Menno Snel, State Secretary for Finance in The Netherlands, for wide-ranging discussions on international co-operation in the field of taxation, notably as concerns tackling tax evasion.

1 | 2 | 3 | 4 > >>