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...

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...

1.1 Introduction In 2018 the OECD has introduced a new strategy to improve co-operative compliance amongst its member states. It was based on the OECD Project ‘International Compliance Assurance Programme’ (ICAP). The key principles addressed are:...

On 24 April, Order 153/2020.XXII was published. This Order postpones the following fiscal obligations: The obligation to submit the Annual Simplified Information Return (IES) can be fulfilled until 7 August, without any penalties; The obligation t...

The spread of the Coronavirus (COVID-19) and the related restrictions introduced by governments have a significant impact on the worldwide economy. In these uncertain times, cash management can be more important than ever before. In this blog we m...

When entering into intercompany transactions, Transfer Pricing documentation is always important. The intercompany prices must be at arm’s length, and be substantiated. The compliance challenges do not end here. During the BEPS-project the OECD st...

On the 11th of February 2020 the OECD released its new transfer pricing guidance on financial transactions which will be included in the OECD Transfer Pricing Guidelines. This guidance is a follow-up of the public discussion draft of July 3, 2018 ...

Yesterday the OECD released its Transfer Pricing Guidance on Financial Transactions. The sections of the report will be included as Chapter X in the OECD Transfer Pricing Guidelines. It is the first time that the OECD Transfer Pricing Guidelines w...