The Resource Dutch Supreme Court on the obligation to provide information

Dutch Supreme Court on the obligation to provide information

Label
Dutch Supreme Court on the obligation to provide information
Title
Dutch Supreme Court on the obligation to provide information
Creator
Subject
Language
eng
Summary
This article analyses a Dutch Supreme Court ruling on a taxpayer's obligation to provide information and documents during a transfer pricing audit. In the decision (no. 38810 dated 23 September 2005) the Court reversed a Court of Appeals decision and found that the taxpayer had the burden to prove the tax inspector's adjustments were incorrect because it refused to provide notes of management and commissioners meetings and a due diligence report by a third party
Citation source
In: Tax management transfer pricing report. - Washington. - Vol. 15 (2006),
http://library.link/vocab/creatorName
  • Jie-A-Joen, C
  • Brandt, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • audit
  • case law
  • burden of proof
  • professional privilege
Label
Dutch Supreme Court on the obligation to provide information
Instantiates
Publication
Label
Dutch Supreme Court on the obligation to provide information
Publication

Library Locations

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