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.
Tax Management Transfer Pricing Report
Tax Law

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