State Aid: time to investigate informal capital rulings There has been much discussion about tax planning involving The Netherlands recently. One structure that has been criticised, is the so-called “informal capital” structure. This is understandable, as there are serious concerns regarding this structure in the light of EU State aid rules. Jan Vleggeert • September 18, 2020
Dutch international tax policy: the end of letterbox companies? The Netherlands has developed into the world’s leading hub for multinational tax planning. Will that change under growing international pressure? Henk Vording and Jan Vleggeert • January 24, 2019
