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The challenges of client tax integrity testing for banks in the Netherlands (and soon elsewhere?) Ronald Russo and Ronald Hein

By: Russo, Ronald J.
Contributor(s): Hein, Ronald.
Material type: ArticleArticlePublisher: 2019Subject(s): BANCOS | CONTRIBUYENTES | CUMPLIMIENTO FISCAL | SEGUNDO PILAR (OCDE) | PAISES BAJOS In: Bulletin for International Taxation v. 73, n. 12, December 2019, p. 649-655Summary: In this article, the authors consider the issues and problems that the new Dutch client tax integrity testing procedures of De Nederlandsche Bank (the Dutch Central Bank) will raise for financial institutions that operate in the Netherlands. They expect other central banks to follow this Dutch development with great interest.
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Resumen.

In this article, the authors consider the issues and problems that the new Dutch client tax integrity testing procedures of De Nederlandsche Bank (the Dutch Central Bank) will raise for financial institutions that operate in the Netherlands. They expect other central banks to follow this Dutch development with great interest.

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