Dutch Reject New OECD Transfer Pricing Rules for Local Companies

The Dutch government issued a decree stating that though it will respect other countries’ decision to apply new transfer pricing rules released by the OECD, those rules won’t apply to Dutch taxpayers.

“Amount B will not be introduced for Dutch taxpayers who carry out routine marketing and distribution activities in the Netherlands,” the government stated, according to the decree published Wednesday.

The Organization for Economic Cooperation and Development in February released new rules aimed at simplifying the way companies value certain transactions between related entities, known as Amount B. These rules were meant to help countries that don’t have ...