Netherlands - New Dutch Transfer Pricing Decree
- J. Reyneveld; E. Sporken
- International Transfer Pricing Journal, 2014 (Volume 21), No 2
- 6 March 2014
The authors consider the November 2013 Dutch Decree on transfer pricing and the most significant changes that it involves, including those with regard to transfer pricing methods, intra-group services, cost contribution arrangements, BEPS, guarantees and financing, documentation obligations, and mutual agreement procedures.