Organisation for Economic Co-operation and Development

The Organisation for Economic Co-operation and Development (OECD) is an international economic organisation of 34 countries founded in 1961 to stimulate economic progress and world trade. It is a forum of countries committed to democracy and the market economy, providing a platform to compare policy experiences, seek answers to common problems, identify good practices and co-ordinate domestic and international policies of its members.

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    • décembre 2023
      Source : Organisation for Economic Co-operation and Development
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      Accès le : 05 décembre, 2023
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      NETHERLANDS: GENERAL METADATA Data documentation General notes The fiscal year in the Netherlands coincides with the calendar year. Tax-expenditure estimates for the years 2001-09 were provided by the Ministry of Finance. All other data estimates come from publicly available government sources as indicated below. Producer Support Estimate The taxes and fees that apply to exploration and production of oil and natural gas in the Netherlands are described in the 2003 Mining Act. Income from the production of hydrocarbons is subject to the standard statutory rate of corporate income tax (25%) and a State Profit Share (SPS) levy at a 50% rate, which is itself deductible for income-tax purposes. Royalties are also levied on the onshore extraction of oil and gas at rates that vary between 0% and 7% (or more when the price of imported crude oil exceeds EUR25 per barrel). Oil and gas companies operating upstream in the Netherlands have the ability to deduct an extra 10% of their costs from their taxable income, a provision known as the "cost uplift" or "capital uplift". Exploration expenditures, whether successful or not, can be written-off in full in the year in which they are incurred.