New ruling policy enters into force

Journal
Brekelmans, J-B.; Sinx, R.
Netherlands Antilles
International Transfer Pricing Journal 2003 (Volume 10), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Explanation of the new ruling policy of the Netherlands Antilles which entered into force on 12 October 2002. The authors address the background and reasons for this policy and discuss various elements of the ruling policy. They then compare the Netherlands Antilles policy with the ruling practice in the Netherlands, and conclude that the Netherlands have taken an additional step in modernising its legislation in line with the generally accepted OECD standards.