APAs and ATRs in the Netherlands: where to submit your request?

Journal
Ruizeveld de Winter, J.D.
International Transfer Pricing Journal 2001 (Volume 8), No. 5
PriceUSD 45

The article discusses the tax aspects of the new advance pricing agreements and advance tax rulings practice as of 1 April 2001. It also discusses some aspects of the broader general framework of the organization of the Tax Administration, in which framework these decrees are imbedded.