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…
If you are registered and logged in to the site, click on the link below to read the rest of the DLA Piper briefing. If not, please register or sign in with your details below.
News from DLA Piper
News from The Lawyer
Briefings from DLA Piper
Social media is an ever-increasing area of litigation. Facebook users spend more than 10.5 billion minutes per day on the website, for example.
The OIG Compendium provides a summary of opportunities to ‘achieve cost savings, improve programme management and ensure quality of care and safety of beneficiaries.’
Analysis from The Lawyer
Regulators are ramping up the pressure in the aftermath of recession, leaving firms to compete for compliance and restructuring work
Shearman & Sterling is making its presence felt in the City, squaring up to magic circle firms and looking to muscle in on key relationships. Private equity house Bridgepoint is one outfit that has had its head turned by the US firm.