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Netherlands - The Zinc Case – Burden of Proof and Business Restructurings in the Netherlands

Country:
Netherlands
Author:
H. van Dam; W.J. Tom; F. Braken
Issue:
International Transfer Pricing Journal, 2018 (Volume 25), No 2
Published:
31 January 2018
This article presents an overview of the decision in the Zinc case. It will discuss the three subjects examined in this case: business restructurings, the Dutch transfer pricing documentation requirements and (their relation with) the burden of proof.
 
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