Journal Articles

In each of our journal articles, you’ll find industry insights, knowledge and opinions on the latest developments in tax. If you want to hear what the experts are saying, IBFD journals have it first.

11872 results found
Leegaard, T.

WHAT'S GOING ON IN...: NORWAY: CONSTITUTIONAL PROHIBITION OF RETROACTIVE TAX LEGISLATION NOT EFFECTIVE

USD 45
Oosterhoff, D.

Transfer pricing decree

USD 45
Kamphuis, E.

New ruling policy regarding companies that provide intra-group financial services

USD 45
Herksen, M. van

New and improved : advance pricing agreements

USD 45
Dam, H. van; Jacobs, L.

Advance tax rulings

USD 45
Ruizeveld de Winter, J.D.

APAs and ATRs in the Netherlands: where to submit your request?

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Appendix 1 : Procedure for dealing with requests for advance certainty in respect of transfer prices in cross-border transactions (advance pricing agreements)

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Appendix 2 : Procedure for dealing with requests for advance certainty in the form of an advance tax ruling (ATR)

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Appendix 3 : Entities providing intra-group financial services without a real economic presence in the Netherlands : no advance certainty, exchange of information and limited opportunities for crediting withholding tax

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Appendix 4 : transfer prices, the application of the arm's length principle and the OECD transfer pricing guidelines for multinational enterprises and tax administrations (OECD guidelines)

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Appendix 5 : advance certainty; good faith between treaty partners

USD 45
Wright, D.R.

Transfer pricing in the United States : recent events and expectations for the future

USD 45