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Tax Avoidance

Audit Id 1452867732288
Title Tax Avoidance
Title in original language

Belastingontwijking

Dutch

Year 2014
Subject

Taxation and Duties

Type

Compliance/Legality

Performance

Type of performance

Performed by single SAI

Comments At the request of the House of Representatives, the Court of Audit has carried out an audit of tax avoidance in relation to the tax rules and the Dutch tax treaty network. Tax avoidance is an international phenomenon. Dutch measures alone cannot prevent multinationals using a tax route that minimises their tax burden. Initiatives taken by international organisations to combat arrangements that are set up, against the spirit of the rules, to pay little if any tax therefore deserve the constant and active support of the Netherlands. We recommend that the responsible ministers and state secretaries: 1. when presenting new and revised treaties, inform parliament what has been done to combat the misuse or unintended use of the treaties; 2. step up cooperation with treaty partners, paying greater attention during the conclusion and application of tax treaties in order to: a. improve the exchange of information; b. prevent legal uncertainty for companies wishing to use the treaty (e.g. the application of anti-misuse provisions); c. actively assist the Tax and Customs Administration and the tax authority of the treaty partner where necessary; 3. to strengthen the House’s information position, issue a periodic tax monitor on the tax climate and its use, the amount of money at issue, and the impact of measures to combat improper use of tax rules and tax treaties.
Country

The Netherlands

Materials

Audit report

English

Download report

Audit report

Dutch

Download report

Summary

English

See summary

Summary

Dutch

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Contact
Mr. G. Knol
G.Knol@rekenkamer.nl
https://english.rekenkamer.nl
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