Transfer pricing is of great importance for many companies. Tax authorities in various countries are increasingly turning their attention to transfer pricing and profit allocation. They are not only looking at the internal transactions of large multinationals. The arm’s-length nature of transactions is equally important for domestic businesses. It is therefore important to analyse and document your transfer pricing policy. Our advisors can help you ensure these matters are dealt with correctly.
Advice on transfer pricing
Our Transfer Pricing Desk can help you analyse your business and its intercompany transactions in order to determine your transfer pricing position. We can also assist you in determining and establishing your international or local transfer pricing policy, in accordance with local laws and regulations. In addition to fulfilling your compliance obligations, this process may provide new insights for improving your business model and internal pricing policy.
Pillar 2: Filing obligations & deadlines
The new Pillar 2 legislation is expected to take effect on 1 January 2024. Among other things, the Minimum Tax Act 2024 creates a new filing requirement for large companies: the top-up tax return. Read more about the tax liability, deadlines and penalties here.
The Pillar 2 top-up tax information declaration
With the introduction of new Pillar 2 legislation, large international businesses and large-scale domestic groups will soon face new reporting requirements. What does the top-up tax information return entail? What are the relevant deadlines and penalties?
Pillar Two: How to prepare for the new minimum taxation
From 2024 onwards, multinational enterprises and large companies may be required to pay top-up tax under the Minimum Taxation Act 2024. How do you ensure that your company is properly prepared? We will describe the required steps below.
Pillar Two: Introducing a minimum level of taxation for multinational enterprises and large companies in 2024
On 1 January 2024, a new set of rules for charging taxes will be introduced for multinational enterprises and large companies. What does this minimum tax involve, and what additional taxation and requirements should you expect?
Minimum taxation Pillar 2: exclusions, safe harbours, and pitfalls
The introduction of Pillar Two model in 2024 provides for a global minimum taxation for multinational enterprises and large companies. What are the exceptions and safe harbours may apply, and what are some of the pitfalls you must watch out for? Our experts explain all.
Legislative proposal adopted: limitation of borrowing from own company
As of 2023, substantial shareholders will pay Dutch personal income tax on debts to their own company exceeding € 700,000. How will this affect your taxes?
Legislative proposal minimum tax 2024 (Pillar 2) published for online consultation
After years of international negotiations, The Netherlands has taken the first step towards a minimum tax for multinational enterprises. The legislative proposal for Pillar 2 has been published for online consultation. Read more about what to expect.
Budget Day 2022: new tax plans announced
The new Dutch tax plans were unveiled on Budget Day ( Prinsjesdag ). The plans include higher taxes for businesses and wealthy shareholders. Read more about the proposed changes to Dutch tax legislation.
The end of transfer pricing mismatches
As of 1 January 2022, transfer pricing mismatches are a thing of the past for international businesses.