Advance tax rulings

Journal
Dam, H. van; Jacobs, L.
Netherlands
International Transfer Pricing Journal 2001 (Volume 8), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Brief commentary on the Advance Pricing Agreement Decree, issued by the Ministry of Finance on 30 March 2001, which describes the situation in which advance certainty may be obtained and the procedures to be followed.