Transfer Pricing-nieuws

Tax Controversy & Amount B: more uncertainty?

What is the potential impact on your organization in terms of Tax Controversy and Tax Dispute management if in January 2024 other prices for baseline marketing and distribution activities were to fall ...
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Why should taxpayers act on Amount B, now?

Recently, the OECD released a public consultation document on Amount B under Pillar One. The Inclusive Framework aims to complete its remaining work in time for the final report on Amount B to be ...
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2023 Guidelines on Mandatory Disclosure Rules (DAC6) published

The updated Guidelines include several substantive changes compared to the earlier version.
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Legal protection under Pillar II - or more to the point: the absence of it

As of 2024, the Pillar 2 rules will become a reality within the EU and other jurisdictions worldwide. Under Pillar 2, the Global Anti-Base Erosion (GloBE) rules ensure that large multinational enterpr ...
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Clarification of anti-transfer pricing mismatch rule in the case of capital contributions

On January 24, 2023 Deputy Minister of Finance Mr. Van Rij clarified in a policy statement the scope of one of the measures to combat transfer pricing mismatches.
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Aldo Mariani appointed as Head of Global Tax Dispute Resolution and Controversy Services network

Aldo Mariani has been appointed as Head of Global Tax Dispute Resolution and Controversy Services network
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Updated Decree on Mutual Agreement Procedures

The Decree provides, from a Dutch perspective, a detailed explanation and interpretation of the implementation of mutual agreement procedures (MAP’s) as regulated in the Tax Dispute Resolution Mechani ...
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