March 29, 2022

Introductory statement for public hearing: Case studies on member states national tax policies – the Netherlands

Introductory statement for public hearing European Parliament, FISC sub-committee on tax matters, 28 march 2022: “Case studies on member states national tax policies – the Netherlands: implemented national tax reforms and the combat against aggressive tax schemes” by Francis Weyzig, tax programme leader, CPB Netherlands.

Over the past ten years, the Netherlands has taken many measures to address aggressive tax schemes. Key elements of the Dutch tax system that facilitated tax avoidance have been reformed, in part through EU Directives. The reforms reduced opportunities for tax avoidance, but not all measures were equally effective. The overall impact is difficult to assess. A lesson is that more uniform implementation of EU Directives may generate more impact and less complexity.



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