Netherlands - EU Directive on Exchange of Information about Advance Rulings Implemented in Legislation
- R. Betten
- International Transfer Pricing Journal, 2017 (Volume 24), No 5
- 6 September 2017
By an act of 21 December 2016, the Netherlands has implemented EU Directive 2015/2376/EU regarding the automatic exchange of information about rulings. The legislation has been in force since 1 January 2017. This article sets out the workings of this automatic exchange of information about rulings and the published experiences with it so far.