The Resource Annual review : The Netherlands

Annual review : The Netherlands

Annual review : The Netherlands
Annual review : The Netherlands
  • eng
  • eng
This article provides an overview of the transfer pricing developments of 2012 in the Netherlands. It gives a summary of rules and guidelines. It looks at (I) the Dutch APA practice (APA/ATR requests in 2011, international exchange of information, tax authority audit activity, (II) substance, (III) court cases published in 2012 and other developments. The court cases discussed are a) Court of Rotterdam: termination of distribution agreement, b) Higher Court of Amsterdam: economic ownership of rights, c) non-arm's length loans
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013),
  • Jie-A-Joen, C
  • Geevers, J
Geographic coverage
  • European Union
  • Europe
Language note
  • transfer pricing
  • arm's length principle
  • APA
  • exchange of information
  • intangibles
  • case law
  • intercompany loan
  • thin capitalization
  • cost contribution arrangement
  • substance over form

Library Locations

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