On July 1, 2022, a new Dutch Transfer Pricing Decree No. 2022-0000139020 dated June 14, 2022 (hereinafter “new TP Decree”), was published in the Dutch Official Gazette. While the new TP Decree's most material change or update is the inclusion of extensive guidance on transfer pricing for financial transactions, it also in detail reiterates applicable rules for intra-group services. In particular it addresses shareholder services, low-value-adding services, contract research, and contract manufacturing as well as cost sharing and procurement services. For transfer pricing purposes, the main inquiries regarding the provision of intra-group services generally regard whether the services have been actually rendered, whether the recipient of the services incurred a benefit from the services rendered, whether the services are not duplicative, and whether the transfer price for the services is arm's length. In the event that the fee for services is not directly charged out but the cost of the services is allocated out indirectly, an additional question will be whether the allocation key and the cost base used are appropriate. Services presents a low-threshold audit topic. It is an area of business operation that is relatively straightforward to understand and conceptually consider, unlike financial transactions or intangibles. The new TP Decree sets forth detailed guidance that, if complied with, should serve to have the transfer pricing of intercompany services considered and respected upon audit. In this fourth part of our five-part series, the authors discuss the new TP Decree and position of the Dutch Tax Authorities (DTA) on services, cost sharing, and procurement activities.