Transfer Pricing Country Profile- Netherlands

paragraphs 2.18-2.22 of the TPG is followed. ☐ Domestic legislation mandates the use of a specific method for controlled transactions involving commodities (if so, ... (BEPS Action plan 4 / ATAD) to limitations on interest deductions on related party financing transactions. Netherlands Updated July 2021

  Data

ATAD 2 - European Commission

Based on ATAD 2 the MS should deny the deduction of the payment. C B A Interest - payment-+ 7 MS 3rd Country. Hybrid entity deduction without inclusion HE entity B is transparent in the MS, but is regarded as non-transparent by the 3rd Country (reverse HE). Interest payment to reverse

  European commission, European, Commission, Data, Atad 2

BUDGET SUMMARY 2022 - revenue.ie

2.0% Income above €12,012.00 2.0% Note 1. ‘Aggregate’ income for USC purposes does not include payments from the Department of Social Protection (DSP). pay Rate from 20 Oct 2020 - 30 November 2021 from 01 December 2021 – 28 February 2022 Rate from 01 March 2022 – 30 April 2022 Less than Nil €151.50 Nil €151.50 – €202.99