• Service: Tax, Global Transfer Pricing Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 6/26/2014

Netherlands - Exchange of APA information with foreign tax authorities 

June 26: Recent guidance provides that the Dutch tax and customs administration will exchange, with the tax authorities of other countries, information about Dutch resident companies whose main activities involve the intra-group receipt and payment of foreign interest, royalties, and rental or lease payments.

Under legislation that became effective 1 January 2014, there are provisions concerning the disclosure, to other countries, of information about service entities in the Netherlands, and provisions concerning the exchange of information about advance pricing agreements (APAs) and the conditions for processing applications from holding companies (advance tax rulings).

A June 2014 decree (published in the Staatscourant) updates questions and answers on the APA and advance tax rulings measures. Based on this decree, it appears that the Dutch tax and customs administration will spontaneously exchange with foreign tax authorities information about APAs for service entities in certain instances of “minimum substance.” There are also provisions concerning holding companies.

Read a June 2014 report [PDF 433 KB] prepared by the KPMG member firm in the Netherlands: Dutch measures against unintended use of tax treaties

Contact a tax professional with KPMG's Global Transfer Pricing Services.

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