Supreme Court renders important decision in car importer case

Journal
Dam, H. van; Sinx, R.
International Transfer Pricing Journal 2002 (Volume 9), No. 6
PriceUSD 45

On 28 June 2002, the Dutch Supreme Court rendered an important decision concerning the application of the arm's length principle in the Netherlands. Basically, the issue was whether an importer should be realizing a taxable profit on each product it - has to - distribute of the products of the group to which the importer belongs.