New Transfer Pricing Decree: No Longer Ahead of the Curve

Journal
Oosterhoff, D.
Netherlands
International Transfer Pricing Journal 2018 (Volume 25), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The new Dutch transfer pricing decree confirms the Dutch adherence to the revised OECD Guidelines. This new decree very much underscores that the broader value chain perspective has always been an integral part of the Dutch approach to the arm’s length principle.