Transfer Pricing Resources for The Netherlands
 
   

 

Government Links

Netherlands Ministry of Finance Homepage

Ministry of Finance Page on Avoidance of Double Taxation for Resident Taxpayers

Ministry of Finance Page on Taxation of Non-Resident Taxpayers

Ministry of Finance Page on Advance Pricing Agreements

OECD Country Profile Page


Other Resources

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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