Why are the Netherlands so attractive from an international tax planning point of view?
The Netherlands are a high-tech country and the Dutch economy is performing well. The Netherlands have fantastic geographical advantages, being close to London, Paris, Brussels and Frankfurt.
On March 30 2001, in reaction to pressure of other EU member states, the Netherlands Ministry of Finance released eight decisions establishing a new ruling policy. These policy decisions mainly intend to:
The Netherlands Ministry of Finance announces that any ruling application may be denied, if, judged by Netherlands principles, the transaction for which a ruling is sought can be characterized as challenging the limitation of the (foreign) laws or a tax treaty. It is the view of the Ministry of Finance that granting a ruling in such circumstances violates the principle of good faith governing a ruling in such cases if he can show that the relevant treaty countries are aware of the transaction for which a ruling is sought.