Netherlands - New Dutch Transfer Pricing Decree
- Country:
- Netherlands
- Author:
- J. Reyneveld; E. Sporken
- Issue:
- International Transfer Pricing Journal, 2014 (Volume 21), No 2
- Published:
- 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.