The recharging of Netherlands head office expenses

Journal
Boekhoudt, A.H.; Vliet, M.W. van der
International Transfer Pricing Journal 2002 (Volume 9), No. 1
PriceUSD 45

The article deals with the current situation in the Netherlands regarding the allocation of head office expenses. The authors describe the current thinking of the Netherlands tax authorities and how the issue can be approached in practice.