apply
aspects
avoid
avoiding
bilateral
case
concluded
contained
countries
country
does
double
foreign
general
include
income
international
large
netherlands
number
pertaining
place
profits
provision
provisions
resident
second
situations
source
specific
tax
taxation
taxed
taxpayers
treaties
treaty
twice
unilateral
ways
2001
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.

