ETPI publiceert Engelstalige artikelen waarin de nieuwste ontwikkelingen op het gebied van transfer pricing worden besproken variërend van belangrijke rechtszaken tot nieuwe wetsvoorstellen.
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On the 1st of July 2022, the new Dutch Transfer Pricing decree has been published. Below, you can find two alerts about the Dutch Transfer Pricing decree. Furthermore, an article about the Dutch transfer pricing guidance on financial transactions can be found.
Two alerts
A new Dutch transfer pricing decree was published on July 1, 2022. The new decree incorporates chapter 10 of the OECD transfer pricing guidelines into Dutch rules and addresses other updates included in the OECD transfer pricing guidelines, in particular those applicable to financial and other service entities in the Netherlands. Furthermore, clarification is provided on how to treat government subsidies and stimulus measures for transfer pricing purposes.
In part 1, Monique van Herksen and Clive Jie-A-Joen provide a summary overview of the relevant changes that particularly relate to financial transactions and financial service entities.
In part 2, Monique van Herksen and Clive Jie-A-Joen provide a summary overview of the Dutch tax authorities’ transfer pricing guidance and positions on issues excluding financial transactions and financial service entities (for which a separate alert is available). The rules are binding for the Dutch tax authorities and effective as of the month of July 2022, and may be applied retroactively. Tax inspectors are highly likely to audit taxpayers and apply the rules set forth in the new decree.
New Dutch Transfer Pricing Guidance focuses on financial transactions
In this article, Monique van Herksen and Clive Jie-a-Joen highlight some of the key details of a new Dutch transfer pricing decree that was published on 1 July 2020 that focusses on financial transactions between related parties, such as loans, cash pooling, guarantees and captive insurance. As the new decree is likely to be applied to existing and future financing arrangements, taxpayers are advised to (re)evaluate their transfer pricing policies with respect to inter-company financial transactions.
This article was first published by Bloomberg INDG.
On 20 January 2022, the Organisation for Economic Co-operation and Development publishes the Transfer Pricing Guidelines (TPG) for Multinational Enterprises and Tax Administrations 2022. In this article, Clive Jie-A-Joen and Rosalie van de Brug discuss the new sections of the TPG 2022.
This article discusses the Public Country-by-Country Reporting Directive that that enters into force on 21 December 2021.
Two alumni tell more about the insights they gained during the modules of the Executive Program Transfer Pricing. Participation in the program has enabled them to contribute to a future-proof transfer pricing strategy of their company.
Do you want to know more about their experience? You can find the article (in Dutch) written by Marije Rispens in the below link.
Clive Jie-A-Joen and Monique van Herksen analyse the Dutch Revenue Service’s 2020 annual report on international tax rulings which provides preliminary insight into experiences with advance pricing agreements (APAs) and other international tax rulings in the first full year of the revised Dutch ruling practice, including experiences on the concept of "economic nexus".
This article was first published in MNE Tax. Please check out the article in the below link.
This article discusses two new Dutch legislative proposals which aim to combat tax avoidance through transfer pricing mismatches. Through a combination of a theoretical discussion and practical examples we aim to provide a clear overview of the potential impact and efficacy of the proposed legislation.
This article discusses an important transfer pricing case which came before the European Union Court of Justice in Luxemburg. In this case, the European Union Court of Justice found that Romanian transfer pricing regulation does not violate EU law regarding the right of establishment, because the regulation is necessary in order to create a balanced distribution of taxing rights between the different member states.
This article discusses an important Dutch court case about the transfer pricing aspects of corporate restructuring.