The challenge of client tax integrity testing for banks in The Netherlands (and soon elsewhere?)

Research output: Contribution to journalArticleScientificpeer-review

Abstract

In this article, the authors consider the issues and problems that the new Dutch client tax integrity testing procedures of De Nederlandsche Bank (the Dutch Central Bank) will raise for financial institutions that operate in the Netherlands. They expect other central banks to follow this Dutch development with great interest.
Original languageEnglish
Pages (from-to)1-8
JournalBulletin for International Taxation
Volume73
Issue number12
Publication statusPublished - 27 Nov 2019

Keywords

  • client tax integrity

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