New Dutch Transfer Pricing Decree

Journal
Reyneveld, J.; Sporken, C.J.E.A.
Netherlands
International Transfer Pricing Journal 2014 (Volume 21), No. 2
PriceUSD 45

The authors consider the November 2013 Dutch Decree on transfer pricing and the most significant changes that it involves, including those with regard to transfer pricing methods, intra-group services, cost contribution arrangements, BEPS, guarantees and financing, documentation obligations, and mutual agreement procedures.