ey-global-tax-policy-outlook-for-2015

Netherlands
2.5 Fiscal stimulus in 2015
2.6 Political landscape
•
“outside the coalition,” in order for such proposals to be
of the other parties are acting or willing to act as a regular
Lower House are in 2017.
2.7 Current tax policy and tax administration
leaders
Tax policy leaders
• In the Netherlands, there is a vivid discussion between the
and business regarding tax policy — either via organized
engagement, individually or any form in between.
• In addition, numerous scholars and tax professionals (tax
advisors and, for example, tax inspectors) are involved in
tax policy via publications, interviews and other channels.
heavily involved in tax policy.
Tax administration leaders
• Eric Wiebes, State Secretary of Finance
•
•
•
2.8 Key tax policy changes in 2014
•
•
Better Tax System,” describing the Cabinet’s thoughts on
not contain any concrete plans, but rather lists a series of
to be taken, according to the State Secretary, is to gain
the broadest possible political and public support for a tax
reform.
2.9 Country position on OECD Base Erosion
and Prot Shifting (BEPS) Action Plan
•
•
of Finance have made it clear that the attractive position
of the Netherlands as an investment country should be
maintained. As such, they seem keen not to enact law
proposals that may jeopardize said attractive position of the
Netherlands, for instance, by introducing, unilaterally, BEPS
measures.
• However, the Netherlands is and has been actively engaged
takes the position that international platforms are indeed
the place for such discussions, and it actively contributes
to and participates in these discussions. In this respect,
measures in this area should be taken in an international
context and not unilaterally by individual countries, in order
that they remain effective and fair. In addition, the level
• The aforementioned balanced approach can also be found
intermediate companies make an important contribution
measures that may damage the Netherlands’ position as an
attractive location for such companies. For this reason, the
138 | The outlook for global tax policy in 2015