Dies ist eine HTML Version eines Anhanges der Informationsfreiheitsanfrage 'Code of Conduct Group on business taxation - meeting background documents'.

Ref. Ares(2016)3130001 - 30/06/2016
doc 4
Annex A 
Publicly available information in the area of transfer pricing 
The Netherlands 
Nature of information 
Source of information 
1.  Codification of Arm’s Length Principle in  All information is available on 
article 8b in Corporate Income Tax Act  www.minfin.nl 
2.  Procedure for dealing with requests for 
advance certainty in respect of transfer 
prices in cross-border transactions 
(advance pricing agreements) in IFZ 
3.  Policy in respect of entities providing intra-
group financial services without a real 
economic presence in the Netherlands; no 
advance certainty, exchange of information 
and limited opportunities for crediting 
withholding tax in IFZ 2001/294. 
4.  Transfer prices, the application of the arm's 
length principle and the OECD Transfer 
Pricing Guidelines for Multinational 
Enterprises and Tax Administrations 
(OECD Guidelines) in IFZ 2001/295. 

Document Outline