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Decrees on profit attribution to pe and at arm’s length principle now available in English

Message on behalf of the Dutch Ministry of Finance / Tax Administration.

Two Decrees of 14 June 2022 are now available in English. In the first Decree the authorities aim to clarify how the Tax Administration assesses profit attribution to permanent establishments (Decree of 14 June 2022, no. 2022-0000143421, Government Gazette 2022, no. 16683). The second Decree elaborates on the application of the arm’s length principle (Decree of 14 June 2022, no. 2022-0000139020, Government Gazette 2022, no. 16685).

International tax law. Profit attribution to permanent establishments
International tax law. Transfer prices, application of the arm’s length principle and the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines)

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