Transfer Pricing and Mutual Agreement Procedures
- B. van der Klok; T. Elshof
- International Transfer Pricing Journal, 2009 (Volume 16), No 2
- 1 March 2009
The recently issued Decree on the Mutual Agreement Procedure and the inclusion of a revised arbitration clause in the new tax treaty with the United Kingdom clearly demonstrate the importance given by the Netherlands to solving transfer pricing discussions.