In our news flash of December 23, 2022, we highlighted the importance of year-end adjustments in combination with the new Dutch legislation on the elimination of mismatches in the application of the arm’s length principle (“Wet tegengaan mismatches bij toepassing zakelijkheidsbeginsel”). In case you have not made your year-end adjustments yet, we have taken the liberty to prepare a report with some practical guidance in applying year-end adjustments:
If you have any questions about year-end adjustments, please do not hesitate to contact one of our transfer pricing specialists.
