As Albert Einstein once said, “in the midst of every crisis, lies great opportunity”. Most CFOs and tax directors see a tax audit only as a big risk that eats up capacity, causes stress and creates uncertainty. However, tax audits often also have ...

On 1 January 2022, the Dutch legislation on the elimination of mismatches in the application of the arm’s length principle (“Wet tegengaan mismatches bij toepassing zakelijkheidsbeginsel”) entered into force. This legislation aims to eliminate dou...

We are pleased to share the latest updates with you. On 20 January 2022, the OECD released the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. This is the first update since the 2017 OECD...

Recently, Ministerial Order No. 268/2021 of 26 November was published in Portugal, repealing the transfer pricing regulations of Ministerial Order number 1446‑C/2001 of 21 December. Ministerial Order No. 267/2021 was also published on 26 November....

On 8 October 2021, 136 jurisdictions reached agreement on the key aspects of the two pillars of the OECD’s initiative to address the tax challenges of the digitalization of the economy. Pillar one introduces a new taxing right for market jurisdict...

We are happy to announce that we supported one of our clients in realizing the first APA of the Dutch Tax Authorities where the effects of Covid are agreed upon. This APA confirms the transfer pricing policy as set for our client for the Covid-yea...

Compliance and, therefore, risk management is becoming more and more important. In line with these developments Quantera Global organized a webinar about compliance and risk management. In the following, some topics from the webinar and relevant q...

Recent (court) developments and challenges on intercompany financial transactions In the past few years, financial transactions have become an important topic for tax authorities, especially when it comes to audits. In the wake of the BEPS-project...