Financial Transactions
The guidance from the OECD published on 11 February 2020 introduced for the first time special considerations and methods for financial transactions in the OECD Transfer Pricing Guidelines. Transaction pricing follows the accurate delineation principle and is based on multiple comparability factors, such as credit ratings, currency, maturity, payment priority rank, issue date, and others.
Tax Valuation
Our specialists have extensive experience working with the Dutch tax authorities to resolve valuation-related disputes. You can also benefit from our global network. Should the need arise, we have tax valuation professionals in over 50 countries who are familiar with the local tax valuation regulations.
Tax Modelling
Tax and transfer pricing planning strategies are becoming increasingly complex. When companies consider multiple scenarios, a tax modelling analysis is usually required. A modelling analysis is needed to evaluate the tax implications and quantify other performance drivers important to the organization.
Customs value
The general rules for determining the customs value are laid down in the Union Customs Code (UCC). The term ‘customs value’ is primarily used when applying the customs tariff. The UCC has six methods for determination the value, which should be applied in chronological order (at the request of the importer methods 4 and 5 are interchangeable).
Origin
The origin of a product is essential for the technical customs treatment of goods that are imported into or manufactured in the European Union (EU), or for goods that are exported to third countries. There are two definitions of the term ‘origin’: the preferential origin and the non-preferential origin.