![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Sigrid Hemels
Visiting professor
![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Chapter 24, The Netherlands
Author
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