International/Netherlands - Transfer Pricing Aspects of Central Purchasing
- M. Bonekamp; J. Dijkman
- International Transfer Pricing Journal, 2014 (Volume 21), No 3
- 23 May 2014
The authors discuss recent developments, including the 2013 Dutch Transfer Pricing Decree and work by the OECD, and how these may impact the transfer pricing policies of multinational enterprises with a central purchasing function.