Transfer pricing developments in the Netherlands

Journal
Spoelder, E.J.; Bosch, M.
Bulletin for International Taxation 2004 (Volume 58), No. 4
PriceUSD 45

Discusses the transfer pricing developments in the Netherlands since 30 March 2001. First the codification of Art. 8b of the Corporate Income Tax Act 1969 is considered. Then recent case law and related developments and the current practice regarding advance pricing agreements is dealt with.