In December 2018 the Dutch State Secretary of Finance announced that he would introduce a new policy for obtaining tax rulings with an international character. On 23 April 2019 a new (draft) Decree for international tax rulings was published. In the coming weeks this new policy will be discussed in Dutch Parliament and the expected implementation date is 1 July 2019. The new (draft) Decree will replace former APA and ATR Decrees.
Please click here to read the full article.