Tax Policy

How can we help you?

Since the introduction of corporate income tax liability for Port of Rotterdam Authority in 2017, the importance of taxes for the organization has increased. The Executive Board considers taxes to be an integral part of Port of Rotterdam Authority’s Corporate Social Responsibility Policy. We see paying taxes not just as an expense, but also as a means of contributing to social and economic cohesion, sustainable growth, and long-term prosperity.

Skyline Rotterdam

Port of Rotterdam Authority acts in accordance with national and international (tax) legislation and regulations. In doing so, we take into account both the letter and the spirit of the laws and regulations. Port of Rotterdam Authority distances itself from tax evasion; business is our priority and our tax policy is in line with this. We do not use tax havens and, within our international activities, we ensure that we pay tax in the country where we operate and add value.

Compliance en Governance

We pay taxes in accordance with the laws and regulations of the countries in which we operate. We only make use of tax incentives if they are in line with the policy intent of these measures and are also available to other market parties. We apply the arm’s length principle of the OECD Transfer Pricing Guidelines (the guidelines that provide an internationally accepted interpretation of the arm’s length principle of the Organization for Economic Cooperation and Development) and endorse the Dutch Business Community’s Tax Governance Code. The aim of this is to provide greater insight into the tax strategies of large international corporates and what they pay in the countries where they operate. Our Tax Control Framework enables us to monitor and manage tax risks. 

Country by Country report

Our Country by Country Report reports on the income tax we pay in the countries in which we operate. This is published annually.

Tax policy

Our comprehensive tax policy can be downloaded below. The following topics are covered:

  • Goal, mission, and vision on taxes
  • Compliance & Governance
  • Relationship with the (tax) authorities
  • Effective taxation systems and transparency
  • Tax risks within PoR
  • Monitoring and reporting

Tax policy Port of Rotterdam Authority (.pdf)

This may interest you as well...