The Resource Burden of proof in Dutch transfer pricing case

Burden of proof in Dutch transfer pricing case

Label
Burden of proof in Dutch transfer pricing case
Title
Burden of proof in Dutch transfer pricing case
Creator
Subject
Language
eng
Summary
This article examines a recent Dutch transfer pricing case involving the burden of proof involving a business conversion to a Swiss principal company. In the lower court case, a multinational enterprise migrated its principal function to Switzerland and the Dutch manufacturing activity was routine. The court ruled on the Dutch Tax Administration's exit tax assessment
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 3 ; 6 p
http://library.link/vocab/creatorName
  • Sporken, C.J.E.A
  • Visser, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • case law
  • burden of proof
  • conversion
  • MNE
  • exit tax
Label
Burden of proof in Dutch transfer pricing case
Instantiates
Publication
Label
Burden of proof in Dutch transfer pricing case
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...