Implementation of Amount B of Pillar One in the Netherlands

Journal
Brandse, D.; Tongeren, R. van; Dam, H.; Kunen, J-W.
Netherlands
International Transfer Pricing Journal 2025 (Volume 32), No. 2
Price USD 45

This article provides an in-depth analysis of the Amount B report and the narrow application of Amount B in the Netherlands. It examines the implementation framework and key practical considerations for Dutch taxpayers involved in limited risk wholesale distribution activities. Additionally, the authors discuss the wider implications of Amount B for multinational groups, highlighting its potential applicability outside the scope of the Dutch Amount B Decree.