The history of international tax treaties from the Dutch perspective (9th November 2023)

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.