NETHERLANDS LAW AND PRACTICE Contributed by: Jimmie van der Zwaan, Rob Langeveldt, Vasisthà Parmessar, Willem Koeleman and Bart-Jan Paardekooper, Borgen Tax
15.2 Restrictions on Outbound Payments Relating to Controlled Transactions
A summary will also be published when the rul - ing request did not result in a ruling. The sum - mary will then include an explanation of why the ruling was not concluded. The summary will be anonymised in such a way that it cannot be traced back to an individual taxpayer. The outcome of TP audits is confidential and will not be published. 16.2 Use of “Secret Comparables” In principle, the DTA does not use secret compa - rables to substantiate pricing adjustments. They may, however, use secret comparables in their TP risk assessment if doing so is considered appropriate and necessary.
There are no restrictions on outbound payments related to controlled transactions. However, as per 2021, Dutch tax law includes a new condi - tional withholding tax of 25.8% on intra-group interest, royalty and dividend payments to enti - ties in selected low-tax jurisdictions. 15.3 Effects of Other Countries’ Legal Restrictions There are no specific domestic rules regarding the effects of other countries’ legal restrictions. 16. Transparency and Confidentiality 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes A summary will be published for each APA with an international character. This summary will include a brief explanation of the facts and cir - cumstances and – as far as is relevant – of the main conclusions from transfer pricing reports or other documents, an analysis of the requested tax ruling based on the relevant laws and regula - tions, and the conclusion on the basis of which the APA was granted.
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