Netherlands publishes new guidelines on rulings, APAs and substance

Ralph Cunningham

June 17 2014

Just a day after the EU Commission announced it would investigate whether the Netherlands breached European state aid rules in its tax treatment of Starbucks, that country updated its guidelines on advance tax rulings (ATRs), advance pricing agreements (APAs) and substance requirements.

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Ralph Cunningham

Ralph Cunningham worked at ITR between 2004 and 2018 and is now a freelance journalist.

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