Law360 (February 27, 2018, 11:55 AM EST) — On Oct. 27, 2017, a decision[1] by the Court of Zeeland-West-Brabant in the Netherlands regarding a high-stakes Dutch business restructuring case was published. The case provides some clarity on the transfer pricing implications of business restructurings within a multinational enterprise group and the importance of transfer pricing documentation as evidence in tax litigation.
Facts of the Case
The Dutch company, hereinafter also referred to as “taxpayer,” was part of an international chemical concern listed on the Brussels Stock Exchange. The company is not identified…
Read the full article at: https://www.law360.com/tax/articles/1009273/dutch-case-highlights-transfer-pricing-in-business-restructuring