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Alvarez & Marsal are most popular: within Law Department Performance topic(s) The Transfer Pricing (TP) coordination group of the Dutch Tax Authorities (DTA) recently published an internal note, Opzet en aandachtspunten TP‑analyse, explaining how inspectors are expected to prepare and structure transfer pricing risk assessments.
The European real estate market has experienced a sharp correction over the past years, which was fuelled in the Netherlands by (amongst others) tax legislation. Examples in this respect are the increase of the real estate transfer tax rate to 10.4%, the abolishment of the REIT regime and an increase of non-deductible interest under the earnings stripping rule due to rising interest rates.
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