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

Ronald Russo; Ronald Hein

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

Research output: Contribution to journal › Article › Scientific › peer-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 language	English
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

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

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.",

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