On 30 August 2018, the Dutch Ministry of Finance announced the launch of a public consultation on how the practice of the tax authority can be revised/improved with respect to rulings of an international character, including advance pricing agreements and other advance tax rulings. The consultation includes four main questions:
- What requirements should a taxpayer have to meet to obtain a ruling?
- What types of company structures should be provided a ruling?
- How can the process of issuing rul…