After years of international criticism over the lack of a transfer pricing regime, the Netherlands is finally codifying its arm’s-length principle. Proposed documentation requirements increase the administrative
burden, so companies should review their arrangements well in advance. Eduard Sporken, KPMG Global Transfer Pricing Services, Amstelveen
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The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure
New French legislation should create a more consistent legal environment for taxing gains from management packages, say Bruno Knadjian and Sylvain Piémont of Herbert Smith Freehills Kramer