APAs and the Consequences of COVID-19

Journal
Sinx, R.A.M.; Elshof, T.; Monfils, E.
Netherlands
International Transfer Pricing Journal 2021 (Volume 28), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the authors provide insight on the Dutch APA practice during the COVID-19 era with a particular emphasis on the arm’s length remuneration of distribution margins.