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- W2300292176 abstract "This article first describes the Dutch legal transfer pricing framework, i.e. the statutory transfer pricing provisions imbedded into Dutch tax law since 2002. These provisions aim (i) to authorise the adjustment of conditions of related party transactions and (ii) to force taxpayers to maintain transfer pricing documentation. However, one of the issues concerning these provisions is that they do not prescribe the use of a specific transfer pricing method or deal with how transfer pricing adjustments are accounted for. Therefore, OECD guidelines, jurisprudence and certain decrees issued by the Dutch Ministry of Finance are discussed. The author further focuses on how taxpayers can defend themselves against transfer pricing adjustments imposed by the Dutch tax authorities. He also highlights the tax treatment of secondary transfer pricing adjustments, including the tax treatment of penalties and fines related to the adjustment. The burden of proof in transfer pricing discussions generally rests with the Dutch tax authorities. The article concludes with a description of other dealings with the Dutch tax authorities concerning transfer pricing, like requesting an advance pricing agreement (APA), entering into a mutual agreement procedure, as laid down in all Dutch tax treaties, or starting an arbitration procedure under the EU Arbitration Convention. As an annex to this article, the author provides a non exhaustive list of documentation, which a company should be able to submit to the tax authorities." @default.
- W2300292176 created "2016-06-24" @default.
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- W2300292176 date "2007-01-09" @default.
- W2300292176 modified "2023-09-25" @default.
- W2300292176 title "Transfer Pricing Rules and Practice in the Netherlands - An Overview" @default.
- W2300292176 hasPublicationYear "2007" @default.
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