Dutch report on international tax and transfer pricing rulings reflects new ruling practice

The Dutch Revenue Service’s 2020 annual report on international tax rulings published 15 June provides preliminary insight into experiences with advance pricing agreements (APAs) and other international tax rulings in the first full year of the revised Dutch ruling practice. The report, which the Dutch Revenue Service issues annually on rulings dealing with international transactions, includes information on granted, rejected and withdrawn APAs, advance tax rulings, innovation box and other rulings with an international character. This article was first published in MNE Tax. Please check out t... Mehr ...