The Netherlands Exposed as Major Tax Haven for Multinational Corporations
The Netherlands has become a popular tax haven for multinational companies, with a quarter of global tax-driven foreign investment being diverted there. Over the past century, Dutch tax rules have evolved to support cross-border investment without hindrance. This has led to the growth of a specialized industry for tax planning, which has played a significant role in shaping tax laws. However, recent international pressure and public opinion have started to reduce the influence of this industry on tax policies. Key topics discussed include Dutch tax treaty policy, international tax coordination, and the development of Dutch tax laws since the late 19th century.