Netherlands - Intangibles in a BEPS World and How the Netherlands Is Complying with OECD Rules
- E. Sporken; P. Visser
- International Transfer Pricing Journal, 2016 (Volume 23), No 1
- 21 January 2016
Many countries have already adopted or are poised to adopt changes to their international tax and transfer pricing systems based on the OECD recommendations under the BEPS project, specifically following the issuance of the package of final reports on 5 October 2015. In addition to discussing the changes to come, the authors address ways in which the Netherlands has implemented the OECD’s recommendations with respect to intangibles.