Licence activities structured via the Netherlands : guidance on how to meet the requirements

Journal
Rest, A. van der; Breggen, M. van der; Vinks, F.
International Transfer Pricing Journal 2006 (Volume 13), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In late 2005, spokesmen of the Netherlands tax authorities finally provided more guidance (albeit informal) on how Netherlands companies involved in back-to-back licence activities can meet the requirements that apply to these activities. This article deals with Netherlands licence companies, remuneration for licence activities, and the obtainment of an advance pricing agreement.