Changing the relationship between tax administration and taxpayers: Horizontal monitoring in the Netherlands

Horizontal monitoring has been established as a tool to prevent aggressive tax structures. It is based on the change of the traditional relationship between tax administration and taxpayers. The program concentrates on corporate taxpayers, mostly large business, with exception of the Netherlands where includes large business, but also small and medium sector. Tax relations are based on the cooperation, mutual trust and transparency between tax administration and taxpayers. After accepted into program, taxpayers sign agreements with the tax administration (tax intermediaries sign the agreement... Mehr ...