2018
Insight: Dutch Transfer Pricing Decree Interprets BEPS Changes
Publication
Publication
Tax Management Transfer Pricing Report , Volume 27
Clive Jie-A-Joen and Monique van Herksen discuss the new Dutch transfer pricing (‘‘TP’’) decree that describes the Dutch Tax Administration (‘‘DTA’’)’s interpretation of the arm’s-length principle, in particular on aspects where the OECD TP Guidelines leave room for interpretation or where there is ambiguity.
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| hdl.handle.net/1765/132143 | |
| Tax Management Transfer Pricing Report | |
| Organisation | Tax Law |
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Jie-A-Joen, C.S.J., & van Herksen, M.I.E. (2018). Insight: Dutch Transfer Pricing Decree Interprets BEPS Changes. Tax Management Transfer Pricing Report, 27. Retrieved from http://hdl.handle.net/1765/132143
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