Combating Non-Arm’s-Length Transfer Pricing in the Netherlands
Article
NL Law
Expertise
Charlotte Tolman and Michael Molenaars will contribute periodically to Tax Notes International magazine. In their first article 'In Step With Stibbe' dated 29 March 2021, they discuss a topic which is highly relevant for Dutch corporate taxpayers involved in international intragroup transactions.
Charlotte and Michael examine a recently published consultation document that targets transfer pricing mismatches and brings Dutch transfer pricing rules in line with OECD and EC initiatives to avoid double non-taxation.