Transfer Pricing in the Netherlands
The Netherlands imposed new guidelines on the transfer pricing, following the model provided by theOrganization for Economic Cooperation and Development (OECD). On the 11th of May 2018, the Dutch authorities issued a new Transfer Pricing Decree (IFZ2018/6865), which prescribes new guidances on the application of the arm’s length principle. The new legislation also includes the OECD’s regulations on Base Erosion…