Advance tax rulings

Journal
Author
Dam, H. van; Jacobs, L.
Country
Netherlands
Published Date
Issue
International Transfer Pricing Journal 2001 (Volume 8), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Brief commentary on the Advance Pricing Agreement Decree, issued by the Ministry of Finance on 30 March 2001, which describes the situation in which advance certainty may be obtained and the procedures to be followed.