![30% ruling](/sites/default/files/styles/search_result/public/2024-04/30-regeling-nieuwbericht_0.png)
Transitional rules for 30% ruling also apply to adjustment with retroactive effect
Even if the 30% ruling is applied with retroactive effect in the payroll records in 2022 or 2023, employees will still fall under the transitional rules. This was announced by the Dutch tax authorities in its latest position.
![Authorised Economic Operator (AEO)](/sites/default/files/styles/search_result/public/2023-03/940x203-940-x-203-px-1.png)
![Value Chain Management](/sites/default/files/styles/search_result/public/2023-03/website-grote-banner-1980-x-550-px-compress-13_3.jpg)
![Data analyse en steekproeven](/sites/default/files/styles/search_result/public/2023-03/940x203-940-x-203-px-2_0.png)
![oorsprong](/sites/default/files/styles/search_result/public/2023-03/940x203-940-x-203-px-3.png)
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.