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Debate Over Netherlands’ Tax Treatment of Shell Heats Up (1)

June 20, 2018, 4:16 PM; Updated: June 21, 2018, 5:39 PM

Practitioners are divided over whether an agreement between Shell and the Dutch tax administration breaks EU government aid rules.

The debate has heated up in recent days after an article released June 18 by a Dutch academic claimed Royal Dutch Shell Plc avoided a tax on dividends by routing shares through a trust in the Channel Island of Jersey.

The article is the latest example of the controversy surrounding the country’s 15 percent withholding tax on dividend distributions, which some companies, like Shell, have long said hurts their bottom line. The Dutch government...

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