News & Blogs
What’s new? – New Decree on Profit Allocation for Permanent Establishments
The Netherlands recently published its new guidance on allocation of profits to a Permanent Establishment (“PE”). The existing guidelines for such profit allocation already showed that, next to the discussion on the existence of a PE the profit allocation itself, it is often not an easy exercise and has an embedded tax audit risk. This […]
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 requirements in order to prevent the potential consequences of non-compliance such as penalties, shifts in the burden of proof and […]