agreements
amended
apart
australia
belgium
companies
connection
continuously
costa
countries
country
divide
germany
includes
indonesia
kenya
negotiating
negotiations
netherlands
new
panama
persons
political
prevent
purpose
reforms
rica
rights
said
second
semester
start
tax
taxed
taxing
treaties
treaty
twice
zealand
2010
The Netherlands: Offshore onshore country
Some aspects of Dutch fiscal system are extremely attractive and make it the ideal location in which to base international trading operations. Attractive fiscal incentives are further enhanced by a complex network of double taxation treaties (few of which contain any anti avoidance provisions) and by the existence of a procedure of advance tax rulings whereby the tax authorities who are autonomous and approachable can at short notice specify the fiscal consequences of certain business structures provided that material financial interests are involved and the propositions are reasonable.
