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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.
 
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