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Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

Chapter 24, The Netherlands

Author

  • Sigrid Hemels

Editor

  • Chris Evans
  • Michael Lang
  • Alexander Rust
  • Josef Schuch
  • Claus Staringer
  • Pasquale Pistone
  • Alicja Majdanska
  • Pedro Guilherme Lindenberg Schoueri

Summary, in English

This chapter discusses the tax gap in the Netherlands, access to information needed by the Dutch tax administration, exchange of information between the tax administration of the Netherlands and of other countries, cooperation between the Dutch tax administration and other Dutch law enforcement agencies, cooperative compliance and risk management in the Netherlands, the way the collection of taxes is improved in the Netherlands, the advantages for tax payers and challenges ahead.

Department/s

  • Department of Business Law

Publishing year

2018-09-01

Language

English

Pages

577-599

Publication/Series

WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series

Volume

9

Document type

Book chapter

Publisher

IBFD

Topic

  • Law

Keywords

  • tax compliance
  • tax gap
  • Exchange of information
  • cooperative compliance
  • tax collection

Status

Published

ISBN/ISSN/Other

  • ISSN: 2451-8360
  • ISBN: 978-90-8722-453-0
  • ISBN: 978-90-8722-454-7
  • ISBN: 978-90-8722-452-3