The Zinc Case – Burden of Proof and Business Restructurings in the Netherlands

Type

Journal

Author

Dam, H. van; Tom, W.J.; Braken, F.

Country

Netherlands

Published Date

January 31, 2018

Issue

International Transfer Pricing Journal 2018 (Volume 25), No. 2

DOI

https://doi.org/10.59403/3hf4jqn

Document

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This article presents an overview of the decision in the Zinc case. It will discuss the three subjects examined in this case: business restructurings, the Dutch transfer pricing documentation requirements and (their relation with) the burden of proof.

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The Zinc Case – Burden of Proof and Business Restructurings in the Netherlands