Covering the latest developments in transfer pricing law across the globe, the “Transfer Pricing 2021” publication by Lexology contains updates on topics including: transfer pricing methods, OECD Transfer Pricing Guidelines, permissible cost-sharing arrangements, transfer pricing adjustment rules, “safe harbour” methods, required disclosures and documentation, agencies responsible for enforcement, income tax treaty networks, relief (and its limitations) from double taxation, advance pricing agreements, and any potential tax exemptions or rate reductions available via government bodies.
To read the Dutch contribution of Jimmie van der Zwaan and Thomas Dijksman of Taxand Netherlands: click here.
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If you have any questions, with regard to this article, please contact Jimmie van der Zwaan or Thomas Dijksman.