The Dutch approach to transfer pricing
October 17, 2007
Theo Elshof and Pim Gerritsen van der Hoop, of Deloitte in the Netherlands, writing exclusively for TP Week, examine the TP priorities for the Dutch tax authorities
To understand the vision and the approach on transfer pricing of the Dutch tax authority (DTA), a distinction needs to be made between the advance pricing arrangements (APA) practice, tax audits situations, the position of the DTA in international dispute resolution by way of mutual agreement procedures and recent litigation.
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