Executive summary
On 21 September 2021 (Budget Day), the Dutch Government published draft legislation that is intended to avoid double non-taxation resulting from the unilateral application of the arm’s-length principle in the Netherlands. This draft legislation is generally in line with the Consultation Document issued on 4 March 2021. (For details, see EY Global Tax Alert, The Netherlands starts consultation on unilaterally addressing transfer pricing mismatches, dated 4 March 2021.)
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