Documents - Taxation and businesses

10 documents on Taxation and businesses

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  1. Management response at the report A first step to real-time taxation

    Management response at the report A first step to real-time taxation.

    Publication | 30-06-2024

  2. A first step to real-time taxation

    The vision of the Dutch Tax Authority is to create a future where tax assessment and collection occur automatically and in ...

    Report | 30-06-2024

  3. Official report on the Approach to tax expenditures

    This official report provides more insight into tax expenditures in the Netherlands, addressing their effect and performance both ...

    Report | 28-11-2023

  4. International tax law. Profit attribution to permanent establishments

    The purpose of this Decree is to clarify how the Tax Administration assesses profit attribution to permanent establishments. The ...

    Decree | 01-07-2022

  5. International tax law. Transfer prices, application of the arm's length principle and the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines)

    This Decree elaborates on the application of the arm's length principle. In 2002 the arm's length principle was codified in the ...

    Decree | 01-07-2022

  6. Letter from State Secretary for Finance Hans Vijlbrief to the House of Representatives on the unilateral termination of the double tax treaty between the Netherlands and the Russian Federation.

    The State Secretary for Finance Hans Vijlbrief has sent a letter to the House of Representatives on the unilateral termination of ...

    Parliamentary document: Letter to the Parliament | 07-06-2021

  7. Tax Policy Information 2020

    Publication | 30-01-2020

  8. Guidance FATCA

    Guidance with technical explanatory notes to the Agreement between the Kingdom of the Netherlands and the United States of ...

    Publication | 30-04-2015

  9. Towards a more motivating tax system - interim report

    Summary of the interim report of the Income Tax and Benefits Committee.

    Report | 19-06-2013

  10. Towards a more motivating tax system

    Introduction and summary of the final report of the Income Tax and Benefits Committee.

    Report | 19-06-2013