Netherlands favours certain DEMPE functions in new transfer pricing decree

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Netherlands favours certain DEMPE functions in new transfer pricing decree

Lena Angvik
May 24 2018
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The Dutch Ministry of Finance has released a new transfer pricing decree that gives more weight to the development and enhancement of intangibles in cost and profit allocation, contrasting with the OECD Transfer Pricing Guidelines.

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Lena Angvik worked at ITR between 2016 and 2018
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