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The complaint is lack of disclosure (dutch Cooperatief structures not filing annual reports), lack of "full disclosure of related-party transactions" (Im not sure that the OECD Guidelines really call for this or all MNCs would be in breach) And breaching spirit of dutch tax lawspic.twitter.com/VqdR8HMRPw
OECD MNE Guideline watchers will know this isn't the first ever OECD complaint based on Chapter XI on taxation. There has been one before. Mopani, Glencore, Zambia https://www.oecdwatch.org/cases/Case_208 It ended inconclusively. I wonder what the Dutch NCP will make of this one.
Here is @profchristians on that case where the OECD MNE Guidelines on tax were tested http://www.allisonchristians.com/blog/posts/ngos-using-non-binding-oecd-guidelines-to-launch-complaints-about-tax-avoidance-tjhr … (I don't think there have been any other occasions?)
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