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News

Update of the 2018 Transfer Pricing Decree

Today, the Dutch State Secretary of Finance published an update of the 2018 Transfer Pricing Decree (in Dutch). The 2022 Decree provides the further details on the application of the arm’s length principle from the Dutch Tax Authorities’ perspective. Most…

The Transfer Pricing Law Review: Netherlands

An interesting and comprehensive read: The sixth edition of ‘The Transfer Pricing Law Review’. In this edition, our colleagues Taco Wiertsema and Pauline Thio wrote the chapter on transfer pricing rules in the Netherlands. Among other things they explain how…

Proposed amendments to ATAD 3

In December 2021, the European Commission published the anticipated ATAD3 Directive (“Directive”), further cracking down on the use of shell entities in the European Union. Recently, the European Parliament (“EP”) published a draft report that contains proposed amendments to the Directive. This…