Dutch |
PrintFor Dutch branches of foreign corporations, or foreign branches of Dutch corporations, the transfer pricing principles apply as well. However, for these kind of situations the at arm’s length principle is not only relevant for determining transaction prices, but also for determining the profit allocation between a head office and a branch.
Starting point for Dutch corporate taxation is that a branch is considered an independent company, which should act with related parties on an at arm’s length basis.
On a transaction level there is an essence no difference between a branch and a Dutch corporation if it comes to the transfer pricing issues. However, the special relationship between the head office and the branch (no separate legal status) causes some deviations.
What we can do for you:
We have extensive experience with transfer pricing issues and we are gladly prepared to assist you in this field as well.
If you are interested in our services, please contact us at our offices, by e-mail or call us at + 31 10 2010466.