Netherlands - The Zinc Case – Burden of Proof and Business Restructurings in the Netherlands
- H. van Dam; W.J. Tom; F. Braken
- International Transfer Pricing Journal, 2018 (Volume 25), No 2
- 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.