Transfer Pricing Netherlands. In the netherlands your transfer pricing documentation obligations depend on the following. The transfer pricing team at taxand netherlands helps clients to prepare and maintain appropriate transfer pricing documentation including benchmark studies.
The dutch transfer pricing rules are laid down in article 8b of the dutch corporate income tax act 1969 cita. 620 international transfer pricing 201314 introduction transfer pricing legislation has existed in the netherlands since 1 january 2002. In the netherlands transfer pricing documentation should be available in the taxpayers administration when the dta requests it.
In the netherlands transfer pricing documentation should be available in the taxpayers administration when the dta requests it.
As such transfer pricing is an important part of your risk management. However in the explanatory memorandum on the legislation reference is made to the oecd guidelines in this respect the dutch transfer pricing decree of 14 november 2013. Dutch transfer pricing documentation requirements of country by country reports between eu member states. 5 which criterion is used in your jurisdiction for the application of transfer pricing methods.