The Resource Uitwisseling van tax rulings

Uitwisseling van tax rulings

Uitwisseling van tax rulings
Uitwisseling van tax rulings
  • dut
  • eng
In this article, the authors discuss the recent developments regarding the compulsory spontaneous and automatic exchange of tax rulings resulting from the recommendations of the reports on base erosion and profit shifting (BEPS) actions. The authors expect that the exchange of tax rulings will start in the course of 2016. Although international fiscal transparency is a positive trend, the authors acknowledge some concerns regarding the legal protection of taxpayers
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 145 (2016),
  • Breuer, A.C
  • Boer, J.P
  • Douma, S.C.W
Geographic coverage
  • European Union
  • Europe
Language note
  • advance tax ruling
  • automatic exchange of information
  • BEPS
  • tax transparency
  • legal protection

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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