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Dutch transfer pricing requirements - avoid penalties
Jun. 26, 2017

Tax alert

The Netherlands has new transfer pricing documentation requirements as of January 1, 2016. Not meeting these requirements can result in significant penalties due.


What are the documentation requirements?

1.    Transfer pricing documentation
Dutch tax payers are obligated to have transfer pricing documentation available in their administration that describes how the transfer prices between associated enterprises have been established. The documentation should at least include information that would enable a tax authority to assess whether the transactions are carried out at arm’s-length conditions.


Read the full publication here.