Proposed Decree on new Dutch international ruling practice

By letter of 22 November 2018, the Dutch Ministry of Finance announced the revision of the current Dutch ruling practice for international tax rulings. In this respect, on 23 April 2019 the Dutch Ministry of Finance published its Proposed Decree including any further guidance on the new international tax ruling practice (Advance Pricing Agreements (APA’s) and Advanced Tax Rulings (ATR’s)).  

 

Click here to read the Proposed Decree on new Dutch international ruling practise