Advanced Tax Rulings

Advanced tax rulings

In The Netherlands it is possible to make an agreement with the Dutch Tax Authorities on Advance Pricing Agreement (APA) and Advance Tax Rulings (ATR) due to which it is possible to gain prior certainty related to the future maximum corporate income tax exposure of a Dutch company.

An APA provides certainty in advance regarding transfer-pricing issues.

An ATR provides certainty in advance regarding the tax consequences of certain international structures and/ or transaction.