Publication
Global rules on foreign direct investment (FDI)
Cross-border acquisitions and investments increasingly trigger foreign direct investment (FDI) screening requirements.
Global | Publication | July 2022
The Dutch Ministry of Finance has published its new transfer pricing decree dated 14 June 2022 (the Decree) . This Decree provides further guidance on the application of the arm's length principle in specific transactions and Dutch Ministry of Finance’s view on cases where the OECD Transfer Pricing Guidelines leave room for interpretation. The Decree replaces the prior version dating back to 2018.
What is new?
The most important amendments to the Decree include the following topics:
Next steps
The Decree has mainly been updated to reflect OECD’s guidance on financial transaction in Chapter X of the OECD Transfer Pricing Guidelines and certain other recent developments, such as Supreme Court cases. It is important for taxpayers to consider if their existing transfer pricing policies are still in line with the (updated) guidance. This is especially the case for financial transactions, such as implicit support, guarantees and captives.
Publication
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We are delighted to announce that Al Hounsell, Director of Strategic Innovation & Legal Design based in our Toronto office, has been named 'Innovative Leader of the Year' at the International Legal Technology Association (ILTA) Awards.
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