On April 22, 2018, the Dutch Ministry of Finance issued a new transfer pricing decree (nr. 2018-6865 or the “Decree”) which was published in the State Gazette on May 11, 2018. The Decree is in line with the outcomes of the Base Erosion and Profit Shifting (BEPS) project initiative. The new decree replaces the decree issued in 2013 (nr. IFZ 2013/184M).
Download the PDF for an overview of some of the noticeable elements of the Decree.