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Unofficial English Translation of Transfer
Pricing Regulations
This document contains an unofficial English translation by
the Netherlands' Ministry of Finance of Decree No. IFZ 2001/295M, officially
published in Dutch on 30 March 2001. Details the arm's length
principle, transfer pricing methods, administrative approach for avoiding
and resolving disputes regarding transfer pricing, and other important
transfer pricing topics.
Unofficial English Translation of Transfer Pricing Decision
Decision that clarifies transfer pricing topics, including
intra-group services and shareholder activities, "support" services,
contract research, and cost contribution arrangements.
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