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Chapter 24, The Netherlands

Hemels, Sigrid LU (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:
author
organization
publishing date
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},
  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},
}