Introductory statement for public hearing: Case studies on member states national tax policies – the Netherlands

Over the past ten years, the Netherlands has taken many measures to address aggressive tax schemes. Key elements of the Dutch tax system that facilitated tax avoidance have been reformed, in part through EU Directives. The reforms reduced opportunities for tax avoidance, but not all measures were equally effective. The overall impact is difficult to assess. A lesson is that more uniform implementation of EU Directives may generate more impact and less complexity.