Multinationals and the making of tax policy: Dutch business-government relationships and reconstruction planning, 1940–1945

This study examines the role of Multinational Enterprise (MNE) in business-government relationships and policymaking, by focusing on tax policy in the context of post-World War II reconstruction planning. This article explores two case studies, both of which were Dutch-focused reconstruction policy planning groups, in which business and government representatives cooperated closely. These groups arose in London and New York during the war as the Netherlands was occupied by Nazi forces, leading to the exile–and subsequent mutual dependency - of politicians and business leaders. MNE executives obtained a central role in these networks abroad. Documentation of these cooperative organisations can be found in Dutch public archives. This study aims to contribute to historical understanding of the different interactions and evolving structures of business-government relations, and how MNEs developed into political actors.