New Dutch transfer pricing decree: incorporating case law, bringing clarity

By Ágata Uceda

The Dutch Ministry of Finance has released a new transfer pricing decree that is already in effect.

The new decree, announced in late November, supersedes two earlier decrees, that of 30 March 2001 (IFZ 2001/295) and that of 21 August 2004 (IFZ2004/680M). Other transfer pricing decrees are not modified by this new decree.

The new decree incorporates recent Dutch case law on transfer pricing, makes official certain points that were already being used in practice by the Dutch tax authorities during APAs or audits and includes interpretation of certain parts of the 2010 OECD guidelines…

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