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Updated Decrees On APAs, ATRs And Substance Requirements

On 12 June 2014, five Decrees were published by the Dutch Underminister of Finance replacing the current 2004 Decrees on Advance Pricing Agreements (“APA”), Advance Tax Rulings (“ATR”) and “Substance Requirements”. Although the Decrees have affect as per 13 June 2014,...

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Renewed Decree on Substance Requirements

A new Decree was adopted introducing substance requirements for all Dutch resident companies which qualify as a financing and/or licensing company. Failing these substance requirements may under specific circumstances result in an administrative penalty up to an...

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