Dutch Decree on Application of OECD Transfer Pricing Guidelines Published

On 11 May 2018, the Netherlands has published Decree No. 2018-6865 from the State Secretary for Finance, which provides guidance regarding the application of the arm's length principle and the OECD transfer pricing guidelines. The new Decree replaces Decree no. IFZ 2013/184M.

Important changes in comparison to the previous decree are mainly in relation to the results of the OECD BEPS project and the updated OECD transfer pricing guidelines (as published in 2017). These include:

• Clarificati…