Tag: Netherlands
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Section 29b of the Corporate Income Tax Act (Wet op de Vennootschapsbelasting 1969)
Section 29b of the Dutch Corporate Income Tax Act (Wet op de Vennootschapsbelasting 1969) relates to transfer pricing documentation requirements in the Netherlands. Specifically, it is part of the legislation that implements Country-by-Country (CbC) reporting, Master File, and Local File requirements for multinational enterprises (MNEs).Key points about Section 29b include: These requirements are part of the…
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Country-by-Country Reporting (CbCR) Regulation in the Netherlands
The Netherlands has established Country-by-Country Reporting (CbCR) requirements as part of its commitment to the OECD’s BEPS (Base Erosion and Profit Shifting) Action 13 framework. These regulations are overseen by the Dutch Tax and Customs Administration (Belastingdienst) and aim to ensure tax transparency and prevent profit shifting by multinational enterprises (MNEs). This guide provides key…
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How CbC reporting is presented in Netherlands
The Netherlands has implemented Country-by-Country (CbC) Reporting requirements as part of its commitment to the Base Erosion and Profit Shifting (BEPS) Action Plan developed by the Organisation for Economic Co-operation and Development (OECD). Under the CbC Reporting requirements in the Netherlands, multinational enterprises (MNEs) with a consolidated group revenue of at least €750 million in…
CbC Reporting 