The Resource Basic Dutch transfer pricing rules

Basic Dutch transfer pricing rules

Label
Basic Dutch transfer pricing rules
Title
Basic Dutch transfer pricing rules
Creator
Subject
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
Publication

Library Locations

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