Netherlands (NL)

Jurisdiction Overview

IDQuestionAnswer
363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019

Notes

 
According to Netherlands' Ministry of Finance, both unilateral crossborder tax ruling and bilateral / multilateral advance pricing agreements are available (TJN-Survey 2017). According to the OECD, these rulings include: (i) preferential regimes; (ii) cross-border unilateral advance pricing agreements (APAs) and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (iii) downward adjustments; and (iv) permanent establishment rulings" (OECD UTR 2018: 329). Further, "APAs and advance tax rulings are co-issued by a specialised team based in Rotterdam and the competent local tax inspector. Rulings on preferential regimes are mostly co-issued by specialised teams within the Dutch tax administration and the competent local tax inspector. Certain forms of PE rulings (as well as some rulings that would fall into the APA category) are issued by local tax inspectors throughout the country" (Ibid.).

Sources

TJN-Survey 2017
 
OECD UTR 2018: 329
 
IBFD 2019b
 
EU Statistics on APAs 2016
 
EU Tax Rulings 2015