17 Nov, 2022 Germany may require submission of transfer pricing documentation reports outside of tax audits By Katharina Kubik Philipp Redeker Viktoria von Abel On 10 November 2022, the German Bundestag published a draft bill to implement Council Directive (EU) 2021/514 of 22 March 2021 amending...
30 Mar, 2021 The Netherlands proposes to amend the application of the arm’s-length principle to tackle double non-taxation through transfer pricing mismatches By Eelco van der Stok Daan van Schaik Stan Lemmen Earlier this month, the Netherlands Ministry of Finance published a draft legislative proposal ('the proposal') aiming to eliminate...