Transfer Pricing End-of-Year Adjustments in the Netherlands

Abstract

Year-end adjustments are commonly used by Dutch corporate taxpayers to ensure that their intercompany transactions are priced in accordance with the arm’s length principle. This article explores the Dutch domestic rules, practices, and insights concerning these adjustments.The article is part of a special issue of the International Transfer Pricing Journal on transfer pricing end-of-year adjustments. The other articles include the General Report and contributions on Belgium, France, Germany, Ireland, Italy, Korea, Spain, the United Kingdom and the United States.