38 results found
We do tax, and only tax. No audit or attest issues. That's why we can focus entirely on advising and supporting you to adopt best practices, become…
Taxand | Netherlands | 4 Aug 2022
Transfer Pricing in Netherlands
Taxand | Netherlands | 27 Jul 2022
New Dutch TP Decree / paragraph government subsidies and transfer pricing
On 1 July 2022 the Dutch State Secretary of Finance published a new transfer pricing decree on the interpretation of the arm's-length principle in…
Taxand | Netherlands | 27 Jun 2022
Real estate financing
The court’s ruling of the North Holland District Court of 26 April, 2022, (213367;213368, ECLI:NL:RBNHO:2022:3889) addresses a dispute in which…
Taxand | European Union | 24 May 2022
EU Directive proposal: DEBRA
On 11 May 2022, the European Commission presented a draft Directive called the debt-equity bias reduction allowance (DEBRA). The proposal comes in as…
Taxand | Netherlands | 16 Feb 2022
Interest rate on intra-group financing
Based on the arm's length principle, all intra-group financing must be set on arm’s length terms and conditions for tax purposes. These are the terms…
Taxand | Netherlands | 5 Nov 2021
Foreign information requested by tax authorities in transfer pricing cases
In recent times, we encountered cases for our clients where the Dutch tax authorities (DTA) are requesting information that is kept by foreign group…
Taxand | Netherlands | 3 Nov 2021
Proposed Transfer Pricing mismatches legislation
On 21 September 2021 the Dutch outgoing government published its 2022 tax plans on Budget Day, including new proposed Corporate Income Tax articles…
