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The New Netherlands Transfer Pricing Regime - Amended Advance Pricing Agreements and Advance Tax Rulings Procedures

This book is written for tax professionals that are regularly confronted with Dutch international tax, be it regarding Netherlands transfer pricing issues or regarding the obtaining of an advance pricing agreement or an advance tax ruling.
 

 

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Title:

The New Netherlands Transfer Pricing Regime

Subtitle:

Amended Advance Pricing Agreements and Advance Tax Rulings Procedures

Editor(s):

Rijkele Betten

Date of publication:

2002

ISBN:

90-76078-50-5

Type of publication:

Book

Number of pages:

230

Terms:

Price includes delivery. View purchase information

Price:
€ 85 / $ 109 (VAT excl.)
Order Book - Single copy
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Stock Clearance Item

Until 1 February 2007 this book was priced at € 110.

 

The New Netherlands Transfer Pricing Regime - Amended Advance Pricing Agreements and Advance Tax Rulings Procedures

Why this book?

This book offers and in-depth analysis of the amended transfer pricing regulations and the advance rulings practice systems in the Netherlands, a description of their practical implications and an overview of the new rulings system together with its role in international tax planning. In addition the 2001 legislation on the tax treatment of hybrid loans is covered.
 
English translations of five of the decrees on transfer pricing and rulings published in 2001 have also been included in the book.

 

Downloads

Sample chapter

 

Netherlands

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Table of contents

 

Main Contents

  • Transfer pricing landscape: legislation and guidance, by Danny Oosterhoff
  • Group financial services companies: tax and transfer pricing policy, by Erik Kamphuis, Jacco Gillis and Irina Diakonova
  • New legislation on the tax treatment of hybrid loans, by Michael L. Molenaars and Ernst B. Barten
  • New and improved: advance pricing agreements, by Monique van Herksen
  • Advance tax rulings, by Harmen van Dam and Luc Jacobs
  • Advance certainty and good faith between treaty partners, by Ynze van der Tempel
  • APAs and ATRs: where to submit requests, by J.D. Ruizeveld de Winter

 

Editor(s)

Rijkele Betten

 

Author(s)

The book has been written by a team of expert authors drawn from major law and accounting firms in the Netherlands.
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