In an effort to provide as much transparency on the Dutch Ruling practice as possible without violating confidentiality, the Dutch Under Minister of Finance provided insight information on the Dutch ruling practice in a letter to Parliament. He provided information in relation to the ruling practice itself, in relation with the type of rulings concluded, as well as information on the number of rulings concluded.
The Under Minister of Finance also stated that he sees no reason to systematically inform Parliament, thus without cause, of concluded rulings. He declared that systematically informing Parliament of concluded rulings, even if informed on a confidential basis, violates the trust of the tax payer in the Dutch tax authorities, and with that, the trust in the Netherlands as a state of residence.
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