The Resource Basic Dutch transfer pricing rules
Basic Dutch transfer pricing rules
Resource Information
The item Basic Dutch transfer pricing rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Basic Dutch transfer pricing rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Effective 1 January 2002, Dutch tax law contains a specific statutory provision (Article 8b CITA) expressly providing the general principle that the tax authorities may adjust prices agreed to between related parties if such prices cannot be considered to be arm's length. Before this codification, profits derived from a business were determined on the basis of the arm's-length principle. Most of the important transfer pricing court cases have been rendered under the "old" legislation. As this jurisprudence generally remains applicable under the new legislation, basic understanding of the "old" legislation is necessary for understanding the new legislation. The author first discusses the historical background and then current Dutch transfer pricing law
- Language
- eng
- Label
- Basic Dutch transfer pricing rules
- Title
- Basic Dutch transfer pricing rules
- Language
- eng
- Summary
- Effective 1 January 2002, Dutch tax law contains a specific statutory provision (Article 8b CITA) expressly providing the general principle that the tax authorities may adjust prices agreed to between related parties if such prices cannot be considered to be arm's length. Before this codification, profits derived from a business were determined on the basis of the arm's-length principle. Most of the important transfer pricing court cases have been rendered under the "old" legislation. As this jurisprudence generally remains applicable under the new legislation, basic understanding of the "old" legislation is necessary for understanding the new legislation. The author first discusses the historical background and then current Dutch transfer pricing law
- Citation source
- In: Tax management international journal. - Arlington. - Vol. 45 (2016), no. 7 ; 17 p
- http://library.link/vocab/creatorName
- Dam, H. van
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- arm's length principle
- associated enterprises
- case law
- secondary adjustment
- Label
- Basic Dutch transfer pricing rules
- Label
- Basic Dutch transfer pricing rules
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Basic-Dutch-transfer-pricing-rules/QbFMidekFO4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Basic-Dutch-transfer-pricing-rules/QbFMidekFO4/">Basic Dutch transfer pricing rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
