On Trial: The Burden of Proof in Dutch Transfer Pricing Case Law

As amplified in recent Dutch case law, the burden of proof is a crucial element in litigation of transfer pricing cases in the Netherlands. This article outlines the role of the burden of proof in transfer pricing litigation, including its definition, application and contestation within the Dutch legal framework. Additionally, the article provides insights on the allocation of the burden of proof in transfer pricing litigation based on recent Dutch case law.