Research output: Chapter/Conference proceedingChapterAcademic


This national report has been prepared as a contribution to the Conference of the European Association of Tax Law Professors entitled ‘Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context. The conference is to be held in Munich, Germany, on 2-4 June 2016. The national report – quite comprehensively – deals with the phenomena of tax avoidance and tax planning by multinationals and the addressing of these in the Netherlands’ corporation tax system. Topics addressed include: • General observations on tax avoidance, tax planning and aggressive tax planning; • National GAAR (fraus legis), and accompanying case law including case law on mismatches; • Tax Base Calculation/Transfer Pricing, and accompanying case law (e.g. “Non-Businesslike Loans”, “Umbrella guarantee”, “Mauritius” and “Italian Listed Company”); • SAARS (interest deduction limitations – 10a, 10b, 13l, and 15ad CITA) including case law; • SAARS (other than interest deduction limitations – 13(17), 13a, 13aa, 17(3)(b), 20(4), 20a CITA, 4(7) DWTA) and accompanying case law; • Case law on corporate interrelationships anti-abuse; • OECD BEPS impacts; • EU BEPS/EU interrelationships (soft law/hard law; both primary/secondary law – e.g. Freedoms, Parent-Subsidiary Directive); • Rulings practices; • Netherlands international tax policy aspects involving BEPS measures.
Original languageEnglish
Title of host publicationTax Avoidance Revisited in the EU BEPS Context
Editors Ana Paula Dourado
Place of PublicationAmsterdam
Number of pages77
Publication statusPublished - 2017

Publication series

SeriesEATLP International Tax Series

Research programs

  • SAI 2007-05 FA


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