Abstract
The authors explore a ruling by the Higher Court of Amsterdam—now on appeal before the Dutch Supreme Court—that abstaining from entering into a transaction without proper business reasons was enough to reallocate profit.
| Original language | English |
|---|---|
| Pages (from-to) | 82-86 |
| Number of pages | 5 |
| Journal | Tax Management Transfer Pricing Report |
| Volume | 21 |
| Issue number | 2 |
| Publication status | Published - 2012 |
Research programs
- SAI 2007-05 FA