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icon Category: Blogs

Transfer Pricing & Mandatory Disclosure

The EU Mandatory Disclosure Directive (MDD/DAC6) obliges intermediaries and taxpayers to report certain tax and TP arrangements to tax authorities. This will increase the compliance burden for companies and tax intermediaries. Certain TP arrangeme...
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OECD pillar one and two blueprints

In October and November 2019, the OECD released discussion drafts as part of BEPS Action 1 on taxation in the digital economy. The proposals of the OECD consisted of two main “pillars”. Initially, the OECD intended to release final reports in Octo...
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Transfer pricing documentation update: now is the right moment to act!

Most countries require companies to prepare transfer pricing documentation on a yearly basis. This relates for example to the master file, local files, and other local transfer pricing forms. It is important to meet these yearly documentation requ...
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Debate on BEPS, Transfer Pricing, EU State Aid and the developments in the Netherlands

Theo Elshof took part in the discussion on EU state aid, the future of transfer pricing and the policies with prominent Dutch tax specialists such as Marlies de Ruiter, former lead of the BEPS project of the OECD, Harry Roodbeen director of Minist...
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TP risk management in the post-COVID-19 era

The COVID-19 pandemic has hit almost every country in the world. As the COVID-19 crisis has major economic consequences for most countries, governments are facing huge costs to finance economic stimulus packages of an unprecedented volume. To make...
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