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Netherlands - Evaluation of the Innovation Box

Country:
Netherlands
Author:
D. Oosterhoff; B. de Nies
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 6
Published:
24 November 2016
The innovation box has been beneficial for Dutch companies that invest in IP, but requires modification due to its status as a preferential regime following recommendations in Action 5 of the OECD BEPS project.
 
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