NETHERLANDS CONTENTS
8. Penalties and Documentation p.271 8.1 Transfer Pricing Penalties and Defences p.271 8.2 Transfer Pricing Documentation p.272 9. Alignment With OECD Transfer Pricing Guidelines p.272 9.1 Alignment and Differences p.272 9.2 Arm’s Length Principle p.273 9.3 Impact of the Base Erosion and Profit Shifting (BEPS) Project p.273 9.4 Impact of BEPS 2.0 p.273 9.5 Entities Bearing the Risk of Another Entity’s Operations p.274 10. Relevance of the United Nations Practical Manual on Transfer Pricing p.274 10.1 Impact of UN Practical Manual on Transfer Pricing p.274 11. Safe Harbours or Other Unique Rules p.274 11.1 Transfer Pricing Safe Harbours p.274 11.2 Rules on Savings Arising From Operating in the Jurisdiction p.275 11.3 Unique Transfer Pricing Rules or Practices p.275 11.4 Financial Transactions p.275 12. Co-Ordination With Customs Valuation p.275 12.1 Co-Ordination Requirements Between Transfer Pricing and Customs Valuation p.275 13. Controversy Process p.275 13.1 Options and Requirements in Transfer Pricing Controversies p.275 14. Judicial Precedent p.276 14.1 Judicial Precedent on Transfer Pricing p.276 14.2 Significant Court Rulings p.276 15. Foreign Payment Restrictions p.277 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions p.277 15.2 Restrictions on Outbound Payments Relating to Controlled Transactions p.278 15.3 Effects of Other Countries’ Legal Restrictions p.278 16. Transparency and Confidentiality p.278 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes p.278 16.2 Use of “Secret Comparables” p.278
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