The number of advance tax rulings between the Dutch tax office and foreign multinationals has fallen from 715 in 2012 to 632 last year, the Volkskrant reports on Tuesday.

The number of complicated constructions involving several agreements has risen from 176 in 2010 to 282 last year, the paper says. It bases its claims on finance ministry data obtained using freedom of information legislation.

The Netherlands has been under fire for its pro-active approach to tax agreements.
The European Commission is currently investigating the deal with Starbucks which allowed the American coffee company to pay just €1.2m in tax over three years for its coffee roasting operations which are based in the Netherlands.

The Commission estimates this should have been €6-24m and says the tax deal could be unfair state support for industry.

The cabinet backs the use of advance price agreements because they encourage job-creating multinationals to set up shop in the Netherlands and stop long disputes about tax bills.

The national auditors office said in November the Dutch tax system, based on treaties which exempt multinationals from tax on profits made abroad and on royalties, conforms to international rules and the tax office exercises sufficient control.