The history of international tax treaties from the Dutch perspective
Essers,Peter
Essers,Peter
Abstract
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.
Description
Date
2025
Journal Title
Journal ISSN
Volume Title
Publisher
Milano University Press
Research Projects
Organizational Units
Journal Issue
Keywords
Dutch tax treaty law, tax haven, BEPS Project, tax avoidance, global tax regulation, SDG 17 - Partnerships for the Goals
Citation
Essers, P 2025, The history of international tax treaties from the Dutch perspective. in G Marino (ed.), International tax fall on tax sustainability and justice : 1923-2023: 100 years of the league of nations report on double taxation. Milano University Press, Milano, pp. 17-34. https://doi.org/10.54103/milanoup.243.c489