The Resource An in-depth analysis of published anonymized APA and APA request summaries under the revised Dutch tax ruling practice

An in-depth analysis of published anonymized APA and APA request summaries under the revised Dutch tax ruling practice

Label
An in-depth analysis of published anonymized APA and APA request summaries under the revised Dutch tax ruling practice
Title
An in-depth analysis of published anonymized APA and APA request summaries under the revised Dutch tax ruling practice
Creator
Subject
Language
  • eng
  • eng
Summary
On 1 July 2019, the Dutch tax ruling practice was revised to align it with EU and international standards and recommendations and to increase its openness and transparency. In this respect, the Dutch tax authorities now publish anonymized summaries of Advance Pricing Agreements (APA) and Advance Pricing Agreement requests. The article provides an in-depth analysis of all sixty-six anonymized summaries published during the first year after the introduction of the revised Dutch tax ruling practice and highlights and analyses the most significant cases. This provides further insight into the practical application of the requirements that taxpayers must fulfil to be eligible for prior consultation to obtain a tax ruling with an international character
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 3 ; p. 278-291
http://library.link/vocab/creatorName
Bolink, K
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • APA
  • ruling
  • tax transparency
  • nexus
  • tax certainty
Label
An in-depth analysis of published anonymized APA and APA request summaries under the revised Dutch tax ruling practice
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/G-I/INTERTAX/3_278-291.pdf
Publication
Note
20210223

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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