Leiden Law Blog

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Tag: Ruling Practice

  • New evidence of secret Dutch tax deals

    New evidence of secret Dutch tax deals

    New evidence on Dutch tax deals suggests that the effective corporation tax rate may be negotiable for foreign multinationals that invest in the Netherlands. These deals may give rise to state aid investigations by the European Commission.
  • Behind the scenes: Dutch ruling practices revealed

    Behind the scenes: Dutch ruling practices revealed

    The Netherlands has released the Dutch tax ruling policy under the Freedom of Information Act. Following allegations that the Netherlands is a tax haven, the information attained questions the long-term sustainability of the Dutch tax ruling practice.