Chapter 24, The Netherlands
(2018) In WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series 9. p.577-599- Abstract
- 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.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/8d31ed3d-dfe1-4e63-86c2-0306a6990627
- author
- Hemels, Sigrid LU
- organization
- publishing date
- 2018-09-01
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- keywords
- tax compliance, tax gap, Exchange of information, cooperative compliance, tax collection
- host publication
- Improving tax compliance in a globalized world
- series title
- WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series
- editor
- Evans, Chris ; Lang, Michael ; Rust, Alexander ; Schuch, Josef ; Staringer, Claus ; Pistone, Pasquale ; Majdanska, Alicja and Lindenberg Schoueri, Pedro Guilherme
- volume
- 9
- pages
- 24 pages
- publisher
- IBFD
- ISSN
- 2451-8360
- ISBN
- 978-90-8722-453-0
- 978-90-8722-454-7
- 978-90-8722-452-3
- language
- English
- LU publication?
- yes
- id
- 8d31ed3d-dfe1-4e63-86c2-0306a6990627
- date added to LUP
- 2018-09-11 12:23:41
- date last changed
- 2021-02-17 11:59:26
@inbook{8d31ed3d-dfe1-4e63-86c2-0306a6990627, abstract = {{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.}}, author = {{Hemels, Sigrid}}, booktitle = {{Improving tax compliance in a globalized world}}, editor = {{Evans, Chris and Lang, Michael and Rust, Alexander and Schuch, Josef and Staringer, Claus and Pistone, Pasquale and Majdanska, Alicja and Lindenberg Schoueri, Pedro Guilherme}}, isbn = {{978-90-8722-453-0}}, issn = {{2451-8360}}, keywords = {{tax compliance; tax gap; Exchange of information; cooperative compliance; tax collection}}, language = {{eng}}, month = {{09}}, pages = {{577--599}}, publisher = {{IBFD}}, series = {{WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series}}, title = {{Chapter 24, The Netherlands}}, volume = {{9}}, year = {{2018}}, }