Charles Marais, Partner Transfer pricing

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You want your attention to be on growing and developing your company. You require (financial) advice about issues such as: whether to take care of your...

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Financial administration
An accurate financial administration provides you with the information you need to take the right decisions. The big advantage of a digital financial administration is that it provides insight into your most important financial processes at any time, whether this is the invoices, salary payments or bank changes.
Financial insight
You want to take the right decisions, based on trustworthy and clear management information. You want to have access to all your financial data, 24/7, in order to determine your position and be able to adjust where necessary.
Global compliance partnering
Outsourced compliance services comprises the total financial compliance of your business, in accounting, financial reporting, payroll, legal and various tax reporting obligations. We can make sure you don’t have to worry.

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Advisory

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Corporate finance
Finding a suitable match at the most optimum terms. That, in a nutshell, aptly describes the objective of mergers and acquisitions. To most businesses mergers or acquisitions are not standard daily practice. It is, however, for the professionals at Grant Thornton! Seeking their services will add value instantly.
Cyber risk services
What should I be doing first if my data has been kidnapped? Have I taken the right precautions for protecting my data or am I putting too much effort into just one of the risks? And how do I quickly detect intruders on my network? Good questions! We help you to answer these questions.
Impact House
Building sustainability and social impact. That sounds good. But how do you go about it in the complex world of stakeholders, regulations and frameworks and changing demands from clients and society? How do you deal with important issues such as climate change and biodiversity loss?
Transaction services
What will the net proceeds be after the sale? How do I optimise the selling price of my business or the price of one of my business activities? How do I capitalise on synergies following an acquisition? Am I not offering too much? These are all good questions when you’re buying or selling a business. It’s a transaction that concerns significant amounts, impacts your future, and therefore must be executed properly. We provide a solid foundation for your decisions.
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Do you require a fact finding investigation to help assess irregularities? Is it necessary to ascertain facts for litigation purposes?

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Audit & assurance

Reliability of information. The way in which reliable information is produced. That is what assurance is all about. It is crucial for information to be...

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Auditing of annual accounts
You are answerable to others, such as shareholders and other stakeholders, with regard to your financial affairs. Financial information must therefore be reliable. What is more, you want to know how far you are progressing towards achieving your goals and what risks may apply.
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Financial reporting in accordance with IFRS is a complex matter. Nowadays, an increasing number of international companies are becoming aware of the rules. But how do you apply them in practice?
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Our ISAE & SOC Reporting services provide independent and objective reports on the design, implementation and operational effectiveness of controls at service organizations.
Pre-audit services
Pre-audit services is all about making the company’s entire financial administration ready for checking before the external accountant begins his/her audit of the annual accounts.
SOx law implementation
The SOx legislation dictates that management is structurally accountable for reporting on the internal control relevant to the financial statements.

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Tax

Do you have an ambitious international company? And do you want to stay ahead of the competition? Then you need to be able to rely on the best international...

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International corporate tax
The Netherlands’ tax regime is highly dynamic. Rules and the administrative courts raise new challenges in fiscal considerations on a nearly daily basis, both nationally and internationally.
VAT advice
VAT is an exceptionally thorny issue, especially in major national and international activities. Filing cross-border returns, registering or making payments requires specialised knowledge. It is crucial to keep that knowledge up-to-date in order to respond to the dynamics of national and international legislation and regulation.
Customs
Importing/exporting goods to or from the European Union involves navigating complicated customs formalities. Failure to comply with these requirements usually results in delays. In addition, an excessively high rate of taxation or customs valuation for imports can cost you money.
HR services
Do your employees determine the success and growth of your organisation? And are you in need of specialists which you can ask your Human Resources (HR) related questions? Human Resources (HR) related questions? Our HR specialists will assist you in the areas of personnel and payroll administration, labour law and taxation relating to your personnel. We provide you with high-quality personnel and payroll administration, good HR guidance and the right (international) advice as standard. All this, of course, with a focus on the human dimension.
Innovation & grants
Anyone who runs their own business sets themselves apart from the rest. Anyone who dares stick their neck out distinguishes themselves even more. That can be rather lucrative.
Tax technology
Driven by tax technology, we help you with your (most important) tax risks. Identify and manage your risks and become in control!
Transfer pricing
The increased attention for transfer pricing places greater demands on the internal organisation and on reporting.
Sustainable tax
In this rapidly changing world, it is increasingly important to consider environmental impact (in accordance with ESG), instead of limiting considerations to financial incentives. Multinational companies should review and potentially reconsider their tax strategy due to the constantly evolving social standards
Pillar Two
On 1 January 2024 the European Union will introduce a new tax law named “Pillar Two”. These new regulations will be applicable to groups with a turnover of more than EUR 750 million.

International business

Expanding into new international markets can be challenging. Where should you expand, how and when? As an international business adviser we can help!

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Expand into new markets
Do you seek for opportunities in the global business arena? Whether you are about to open a new office in a foreign country or considering an international acquisition, you need certainty of making the right choices for your company. Global expansion isn’t always as simple as it sounds. The good thing is that we’re here to help!
Expanding your business in the Netherlands
International expansion is an important step. The Netherlands can be your gateway to Europe for doing business abroad. But why you should choose the Netherlands?
Global contacts
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Our corporate lawyers can advise and support you with regard to a wide range of areas at both national and international level.

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Corporate Law
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Employment Law
Small company or large multinational: in any company your people are of the utmost importance for your business. Employment brings with it many issues in many areas and often has legal consequences. For big strategic, but also for more everyday questions about employment law, our lawyers are ready to help you out. Also for questions about international employment law. Do you have your own HR department? We’ll gladly assist them. We deliver bespoke services and are there when you need us.
Specialist Areas
Besides our focus on corporate and employment law, we also advise entrepreneurs on a range of (specialist) legal issues. A corporate acquisition, your company administration, complex question in the field of healthcare issues: you have come to the right place.

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Financial services

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Biotech & life sciences
Quality of care. Patient access. Affordability. Ready to tackle today’s industry challenges? Understanding how to move from what now to what next is essential to turn today’s business challenges into tomorrow’s success. Let us help you understand and prepare your organization for the challenges you face on today’s critical topics.

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Real estate & construction

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Transport & logistics

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Maritime sector
How can you continue to be a global leader? The Netherlands depends on innovation. It is our high-quality knowledge which leads the maritime sector to be of world class.

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My Grant Thornton

My Grant Thornton

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Charles Marais has over 18 years of experience in Transfer Pricing and advising a broad spectrum of clients operating in multiple jurisdictions

Grant Thornton

Charles is partner and head of the Transfer Pricing practice at Grant Thornton Netherlands since 2016 and is based in Amsterdam. He also serves as a joint global head of transfer pricing and head of EMEA transfer pricing for Grant Thornton International.

Area of expertise

Charles worked at a Big Four firm in the US, Mexico and the Netherlands for over 10 years prior to being appointed to establish the Transfer Pricing practice at Grant Thornton Netherlands. Throughout his career, he has served as a trusted advisor to large multinational enterprises as well as fast-growing start-ups in a wide variety of industries. His area of focus is that of the conceptualisation, design, and implementation of sustainable transfer pricing models. Furthermore, he is experienced in conducting audit and APA negotiations.

Charles is a CFA charterholder and a member of the Dutch association of Tax Advisors. Charles Marais is also a regular speaker at internal and external Transfer Pricing seminars and webinars.

Latest Articles

Tax Transfer pricing alert 2022

On Thursday January 20th, the OECD has released the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 (“OECD TPG"). These Guidelines represent the preeminent source of interpretation of and guidance on the application of the “arm’s length principle”, which form the international consensus on evaluating the conditions under which cross-border transactions are conducted within multinational enterprises.

Charles Marais

| 4 min read | 21 Jan 2022

COVID-19 The impact of COVID-19 on transfer pricing

As the novel coronavirus continues to spread, national and international reactions, with increasing restrictions on the movement of people and goods, will leave unmistakable traces. This could have a significant impact on group earnings, as well as results at country and individual company level. What actions can we take now to mitigate the effects and improve transfer pricing models for the future?

Charles Marais

| 23 Apr 2020

Tax Digital taxation risks double taxation for all businesses

Governments and tax authorities are scrambling to keep pace with the increasing digitisation of the global economy, and as they respond in disparate ways it's businesses that will face the burden.

Charles Marais

| 13 Jun 2019

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Partner Transfer pricing

Charles Marais

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