In 2015, the Dutch State Secretary of Finance issued a decree (nr. DB/2015/462M) containing the updated transfer pricing documentation requirements, which shall applied from January, 2016 going forward.1 For many business the FY 2016 filing deadline is approaching. In this respect, have you already prepared your transfer pricing documentation accordingly?
Through this tax alert, we would kindly remind you and create awareness regarding the updated transfer pricing documentation requirements and your transfer pricing risk in the Netherlands.
Dutch tax resident companies that belong to a multinational group are obliged to have transfer pricing documentation for administration purposes. As per 30 December 2015, additional and specific documentation requirements have been announced. The exact requirements depend on the consolidated turnover of the multinational group to which the Dutch company belongs.
Download the Transfer Pricing Alert to read further.