International - Financial Transactions: Dutch Guidance versus the OECD Discussion Draft
- M. Bonekamp; F. Snel
- International Transfer Pricing Journal, 2018 (Volume 25), No 6
- 27 September 2018
On 3 July 2018, the OECD published a discussion draft on the transfer pricing of financial transactions. The Discussion Draft is follow-up work from the OECD/G20 BEPS Action Plan, more specifically Actions 8-10, as far as financial transactions are concerned. On 11 May 2018, the Dutch Deputy Minister of Finance published the updated Dutch transfer pricing decree (the 2018 Decree), which also includes guidance on financial transactions. This article compares the guidance on financial transactions in the 2018 Decree to the guidance provided in the Discussion Draft. The article is not intended to be a fully comprehensive overview of all items discussed in the Discussion Draft, but mainly focuses on the overlap with the 2018 Decree.