Advance pricing arrangements

Journal
Oosterhoff, D.; Donga, J.P.
Netherlands
International Transfer Pricing Journal 2001 (Volume 8), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The policy statement on the introduction of inter alia an APA programme by the Netherlands Under-Minister of Finance is discussed.The authors expect that the announced legislation will provide a significant increase of focus on transfer pricing issues and documentation compliance to the Dutch practice.