Abstract
The authors analyse the impact of the new 2022 Dutch transfer pricing decree on financial transactions and specifically on the pricing of intra-group loans and financial services companies (so-called financial intermediaries). Particular attention is paid to the role of control over financial risks and the concept of financial capacity. The analysis reveals several attention points that can have an immediate and significant impact on taxpayers involved in such financial intra-group transactions.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.