000			01514nab a2200217 c 4500
999			_c143886 _d143886
003			ES-MaIEF
005			20210414183854.0
007			ta
008			210414t2021 sp ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968869 _aBolink, Koen
245		3	_aAn in-depth analysis of published anonymized APA and APA request summaries under the revised Dutch tax ruling practice _c Koen Bolink
260			_c2021
500			_aResumen.
520			_aOn 1 July 2019, the Dutch tax ruling practice was revised to align it with EU and international standards and recommendations and to increase its openness and transparency. In this respect, the Dutch tax authorities now publish anonymized summaries of Advance Pricing Agreements (APA) and Advance Pricing Agreement requests. The article provides an in-depth analysis of all sixty-six anonymized summaries published during the first year after the introduction of the revised Dutch tax ruling practice and highlights and analyses the most significant cases. This provides further insight into the practical application of the requirements that taxpayers must fulfil to be eligible for prior consultation to obtain a tax ruling with an international character.
650		4	_967933 _aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_943712 _aPAISES BAJOS
773	0		_9164647 _oOP 2141/2021/3 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 3, March 2021, p. 278-291
942			_cART