The Resource Compliance agreements

Compliance agreements

Label
Compliance agreements
Title
Compliance agreements
Creator
Subject
Language
eng
Summary
The Netherlands tax authorities have recently introduced a tax compliance process for large corporate taxpayers, which is implemented by concluding "compliance agreements" (handhavingsconvenanten) between the tax authorities and individual taxpayers. These compliance agreements may have an impact on the preparation of transfer pricing documentation and even on concluding advance pricing agreements. This article discusses compliance agreements, the roles and responsibilities of the tax authorities and taxpayers, and transfer pricing aspects of such agreements
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 13 (2006),
http://library.link/vocab/creatorName
  • Niekel, S
  • Oosterhoff, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • transfer pricing
  • documentation requirements
  • APA
Label
Compliance agreements
Publication

Library Locations

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