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 language | English |
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Pages (from-to) | 1-8 |
Journal | Bulletin for International Taxation |
Volume | 73 |
Issue number | 12 |
Publication status | Published - 27 Nov 2019 |
Keywords
- client tax integrity