New Transfer Pricing Guidance in the Netherlands on Intra-Group Pricing of Financial Transactions – An Analysis of Potential Implications

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.