Netherlands : intercompany finance activities structured via the Netherlands : time to act

Journal
Rest, A. van der; Breggen, M. van der
International Transfer Pricing Journal 2005 (Volume 12), No. 2
PriceUSD 45

On 11 August 2004 the Ministry of Finance published two important decrees for Dutch companies involved in intercompany finance activities. This articles deals with the background, the current regime, renumeration, and advance certainty and documentation.