OECD Report on Business Restructuring: Dutch Transfer Pricing Perspective

On 22 July 2010 the OECD published final guidance on business restructurings. The guidance combines the four Issues Notes into a single, four-part chapter of the OECD Transfer Pricing Guidelines. This article summarizes how the final version of the guidance has been amended as compared to the Discussion Draft of 19 September 2008 and concludes with the (possible) Netherlands point of view.