The history of international tax treaties from the Dutch perspective

The evolution of Dutch tax treaty law between the 19th and 20th centuries offers a unique perspective on the international scene. In the period between 1845 and 1904, the historical competition between France and Germany, both countries eager to consolidate their position and establish privileged economic relations with Belgium and the Netherlands, inevitably had an impact on tax policy. Germany attempted to assimilate the Dutch tax system, which today we would define as a tax haven, to its own, in the hope of a future economic union. After the Second World War, under the guidance of the economist Gijsbert Bruins, Dutch tax policy underwent a radical transformation, culminating in what is now the Base Erosion and Profit Shifting (BEPS) Project, through which the Netherlands became an active supporter of the fight against tax avoidance, regaining centrality and leadership in global tax regulation.