Transcription of Dutch transfer pricing documentation requirements
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Dutch transfer pricing documentation requirements
1 Dutch transfer pricing documentation requirements Subject to certain thresholds (see below), multinational groups may face additional transfer pricing documentation obligations effective as from financial years starting on or after 1 January 2016. The new Dutch transfer pricing documentation requirements involve the preparation of a so-called country-by-country report , a master file and a local country file . These new documentation requirements aim to implement the results of Action Plan 13 of the OECD s project on Base Erosion and Profit Shifting. On 30 December 2015 the Dutch State Secretary of Finance also published additional guidance on the formats to be used for the country-by-country reporting and the information to be included in the master file and the local country file, respectively.
1 Dutch transfer pricing documentation requirements Subject to certain ‘thresholds’ (see below), multinational groups may face additional transfer pricing
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