Netherlands

Transfer Pricing Country Profiles

These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

Belgium, Estonia, the Netherlands and Qatar deposit new notifications under the Multilateral BEPS Convention

Belgium, Estonia, the Netherlands and Qatar have deposited new notifications under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Convention or MLI) subsequent to their ratification.

Taxing Energy Use: Key findings for the Netherlands

This country note explains how the Netherlands taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

Making Dispute Resolution More Effective – MAP Peer Review Report, Curaçao (Stage 1) - Inclusive Framework on BEPS: Action 14

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Curaçao 2019 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms

The work on BEPS Action 14 continues with today’s publication of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports.

Making Dispute Resolution More Effective – MAP Peer Review Report, Netherlands (Stage 2) - Inclusive Framework on BEPS: Action 14

The Kingdom of the Netherlands and Georgia deposit instruments of acceptance or ratification for the Multilateral BEPS Convention

The Kingdom of the Netherlands has deposited its instrument of acceptance and Georgia has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD's Secretary-General, thus underlining its strong commitments to prevent the abuse of tax treaties and BEPS by multinational enterprises.

OECD Taxation Working Paper: Taxation and the future of work: How tax systems influence choice of employment form

This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.

Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request