Response of the Netherlands regarding OECD consultation on Pillar One and Two

Combating tax avoidance is a key policy priority for the Dutch government. The Netherlands cannot end international tax avoidance on its own. Unilateral measures cannot prevent income flows being diverted to other countries. To achieve that, further international agreements are required.

This is why the Netherlands supports initiatives aimed at creating an international coordinated approach in order to tackle remaining ways of avoiding taxation. The Netherlands is hopeful that with the Pillar One and Two plank as consulted by the OESO, we can reach consensus on a solution with a large group of countries by the end of 2020.