The new Netherlands transfer pricing regime; amended advance pricing agreements and advance tax rulings procedure

This new book focuses on the 2001 Netherlands transfer pricing regime and the amended advance pricing agreements and advance tax rulings practices. The book offers an in-depth analysis of the amended transfer pricing regulations and the advance rulings practice systems in the Netherlands, a description of their practical implications and an overview of the new rulings system together with its role in international tax planning. Also the recent new legislation on the tax treatment of hybrid loans is covered. English translations of five of the decrees on transfer pricing and rulings published in 2001 have also been included in the book.