Financial transactions : Dutch guidance versus the OECD Discussion Draft

Resource Information

The work Financial transactions : Dutch guidance versus the OECD Discussion Draft represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Financial transactions : Dutch guidance versus the OECD Discussion Draft

Creator

• Snel, F
• Bonekamp, M

Subject

• hedging transaction
• arm's length principle
• cash pooling
• captive insurance company
• intra-group financing
• transfer pricing

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

Geographic coverage

• International
• European Union
• Europe

Language note

English