Netherlands - Transfer Pricing and Customs Valuation

Martijn Schippers, Jeroen Scholten, Jolina Groenendijk, Bo Wingerter, Elaine Long

Research output: Chapter/Conference proceedingChapterAcademic

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Abstract

2023-update of the Dutch chapter in a book that discusses the intricate role of transfer pricing and customs value in international business environment. The book examines the relationship between valuation for transfer pricing purposes and valuation for customs, and the significance of the relationship for multinational enterprises, tax authorities and customs administrations. The book begins by reviewing relevant international standards such as the OECD Guidelines and the GATT/WTO Customs Valuation Agreement. This is followed by a discussion of related issues such as VAT and administrative matters. Country chapters provide an overview of the applicable legislation and valuation methods, and case studies allow direct comparison between the practices of the different countries. The book concludes by summarizing the existing relationship between transfer pricing valuations and customs valuations, and by suggesting possible solutions towards a more integrated approach.
Original languageEnglish
Title of host publicationTransfer Pricing and Customs Valuation: two worlds to tax as one
EditorsA.J. Bakker, B.R. Obuoforibo
Place of PublicationAmsterdam
PublisherInternational Bureau of Fiscal Documentation (IBFD)
ISBN (Print)9789087220594
Publication statusPublished - 27 Jul 2023

Bibliographical note

© Copyright 2022 IBFD

Research programs

  • SAI 2007-05 FA

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