Netherlands reviews its ATR and APA practices The Netherlands is renewing and revising its practice regarding advance tax rulings (ATRs) and advance pricing agreements (APAs). The Dutch government expects that these renewed Dutch ruling practice shall take... By Jian-Cheng Ku & Rhys Bane May 28 2019
Netherlands: Dutch participation exemption and the write-down of receivables By Jian-Cheng Ku & Tim Mulder October 15 2018
