SOMO is pleased to present this report on double taxation treaties and the potential negative impact of Dutch DTAs on developing countries revenues. This report aims to provide information for relevant stakeholders (parliamentarians, policy-makers, journalists and civil society organisations) on the impact of DTAs in developing countries. An impact analysis is particular important in the context of the new 2011 Dutch fiscal treaty strategy, which announced the governments plan to extend its tax treaty network to more developing countries. The report also identifies areas for further research to develop alterantives to the current regime of international taxation and taxation treaties. The urgent need for a fundamental change in the current system is particularly highlighted by the fact that developing countries are experiencing massive annual revenue losses in the midst of a financial crisis and austerity measures that hitting the poor the hardest.

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