Netherlands - New Transfer Pricing Decree: No Longer Ahead of the Curve
- D. Oosterhoff
- International Transfer Pricing Journal, 2018 (Volume 25), No 5
- 26 July 2018
The new Dutch transfer pricing decree confirms the Dutch adherence to the revised OECD Guidelines. This new decree very much underscores that the broader value chain perspective has always been an integral part of the Dutch approach to the arm’s length principle.