The Netherlands is in 36th place on a World Bank and PriceWaterhouseCoopers analysis of the corporate taxation system, the Financieele Dagblad reports on Monday.

The survey is based on the amount of tax which has to be paid, the time needed to pay the tax and the total taxation pressure.
The Dutch system is too complicated and unclear, and tax lawa are revised too often, a PWC spokesman told the paper.