The Resource Financial transactions : Dutch guidance versus the OECD Discussion Draft

Financial transactions : Dutch guidance versus the OECD Discussion Draft

Label
Financial transactions : Dutch guidance versus the OECD Discussion Draft
Title
Financial transactions : Dutch guidance versus the OECD Discussion Draft
Creator
Subject
Language
eng
Summary
On 3 July 2018, the OECD published a discussion draft on the transfer pricing of financial transactions. The Discussion Draft is follow-up work from the OECD/G20 BEPS Action Plan, more specifically Actions 8-10, as far as financial transactions are concerned. On 11 May 2018, the Dutch Deputy Minister of Finance published the updated Dutch transfer pricing decree (the 2018 Decree), which also includes guidance on financial transactions. This article compares the guidance on financial transactions in the 2018 Decree to the guidance provided in the Discussion Draft. The article is not intended to be a fully comprehensive overview of all items discussed in the Discussion Draft, but mainly focuses on the overlap with the 2018 Decree
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 25 (2018), no. 6 ; p. 417-423
http://library.link/vocab/creatorName
  • Bonekamp, M
  • Snel, F
Geographic coverage
  • International
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intra-group financing
  • captive insurance company
  • cash pooling
  • hedging transaction
  • arm's length principle
Label
Financial transactions : Dutch guidance versus the OECD Discussion Draft
Instantiates
Publication
Label
Financial transactions : Dutch guidance versus the OECD Discussion Draft
Publication

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