From the introduction of the editors:

Brigitte Unger examines the Dutch case. She discusses different assessments from U.S. institutions, which frequently list the Netherlands as tax haven. The reasons for this relate to specific features of the Dutch tax system, like tax exemptions for the subsidiaries of international companies. She stresses the role of special purpose entities which, according to statistics, are responsible for financial flows through the Netherlands totalling at several trillions Euro a year. Unger discusses according to which definition the Netherlands are a tax haven and suggests alternative solutions for reducing tax evasion and tax avoidance in Europe, such as a financial transaction tax. According to her, the financial problems of the European welfare states could be easily solved by closing tax loopholes.