Dutch Case Highlights Transfer Pricing In Restructuring

By Clive Jie-A-Joen and Rhys Bane (February 27, 2018, 11:55 AM EST) -- On Oct. 27, 2017, a decision[1] by the Court of Zeeland-West-Brabant in the Netherlands regarding a high-stakes Dutch business restructuring case was published. The case provides some clarity on the transfer pricing implications of business restructurings within a multinational enterprise group and the importance of transfer pricing documentation as evidence in tax litigation....

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