Podcast: Financial transactions from the Dutch perspective
9 augustus 2023
In this podcast episode of 'Exploring Transfer Pricing' we explore the Chapter 10 OECD Guidelines involving financial transactions.
The Netherlands has long been known as a financial services transaction hub and integral for multinational enterprises’ treasury functions – why has this historically been the case? What are some of the major transfer pricing issues involving these Dutch financial entities? How does the Dutch Tax Authority reconcile the OECD Guidelines vs. Dutch Tax Laws? What role does risk play in determining the type of financial entity?
Jaap Reyneveld and Janneke Versantvoort discuss some of the key issues of transfer pricing in the Netherlands.
