Dutch Transfer Pricing Court Case on Business Restructuring:Preventing Transfer Pricing Disputes by Getting Certainty in Advance  

作　　者：Jin Chen 

机构地区：[1]Crowe Foederer Netherlands [2]Maastricht University

出　　处：《Belt and Road Initiative Tax Journal》2023年第2期94-97,共4页‘一带一路’税收（英文）

摘　　要：This article summarizes a Dutch court case regarding a business restructuring within a multinational enterprise,where the valuation of the transferred business activities was not confirmed by the tax authorities in advance.As a result of the lack of certainty beforehand,the taxpayer experienced a significant tax correction.According to the author’s perspective,this situation could have been prevented by seeking certainty in advance.

关 键 词：Dispute resolution Transfer pricing Advance Pricing Agreement Tax certainty Business restructuring 

分 类 号：D996.3[政治法律—经济法学]