On 12 June 2014, the Decree DGB 2014/296M issued by the Netherland's State Secretary for Finance was published in the Official Gazette. The decree provides new guidelines for advance pricing agreements (APAs), advance tax rulings (ATRs), as well as specific rules regarding financial services companies and the introduction of an Investor's Desk that will give advanced certainty for foreign investors looking to invest in the Netherlands.
Advance Tax Rulings
When requesting an ATR, a taxpaye…