Transfer Pricing End-of-Year Adjustments in the Netherlands

Journal
Kunen, J-W.
Netherlands
International Transfer Pricing Journal 2024 (Volume 31), No. 7
FormatPDF
EUR
40
| USD
45 (VAT excl.)

Year-end adjustments are commonly used by Dutch corporate taxpayers to ensure that their intercompany transactions are priced in accordance with the arm’s length principle. This article explores the Dutch domestic rules, practices, and insights concerning these adjustments.