The Netherlands Ministry of Finance has published Decree No. 2017-1209 of 9 May 2017, which amends the procedures for obtaining rulings from the tax authority. Among other changes, the Decree amends the procedures for cross-border tax rulings and advance pricing agreements (APAs) subject to automatic exchange of information. For such rulings and APAs, a request for prior consultation will only be accepted if the request is accompanied by a completed standard form (draft), which essentially c…